保险业“营改增”方案探讨与税率测算

A Study on the Calculation of Value Added Tax in the Insurance Industr y

营业税制存在重复征税、抵扣链条断裂等多种弊端,"营改增"改革能够很好地解决上述问题。从国家政策导向分析,保险业的"营改增"改革也势在必行。本文对保险业流转税链进行分析,提出了保险业增值税抵扣型征收模式方案,并基于改进的ETR指标测算保险业增值税率。

Business tax has lots of disadvantages, such as double taxation and deductible chain rupture. The reform of business tax changed to value added tax can solve those problems perfectly. Based on national policy guidance, the reform of insurance industry is imperative. This paper analyzes the process of the insurance industry's turnover taxes chain and proposes a scheme of deductible collection model. Based on ETR index, this paper estimates VAT rate of the insurance industry.