“营改增”对保险产品价格的影响研究

Study on the impact of replacing business tax with VAT on the price of insurance products

营业税改征增值税(以下简称"营改增")的全面实施将对保险业产生深远的影响,本文分别对人身保险产品和财产保险产品的价格受"营改增"的影响进行研究,认为保险产品的价格在"营改增"背景下总体有下降的趋势,但表现显著情况不同。财产保险因为进项税抵扣渠道丰富,价格下降趋势明显,人身保险反之。该项改革措施对现有产品和新产品的价格影响也不一致,现有产品的实际价格是下降的,新产品会根据进项税抵扣比例不同而存在不同,抵扣比例高的险种未来有降价趋势,而抵扣比例低的险种有通过价格转嫁税负的可能性,并针对现阶段的运行情况提出相关的完善建议。

The full implementation of replacing business tax with value-added tax （VAT） will have a profound impact on the insurance industry. This paper have studied the impact of replacing business tax with VAT to the price of life insurance products and property insurance products, considered that the price of insurance products will show a decreasing trend generally in the background of replacing business tax with VAT, but the degree of performance is different. The price decline of property insurance products will be evident because of the rich channel of input tax deduction, life insurance and vice versa. The im- pact on existing products and pricing of new products is also inconsistent, the actual price of existing products is declining, new products＇ price will be based on the different proportion input tax deduction, insurance products with high-deductible proportion will show a decreasing price trend, while insurance products with low-deductible proportion will have the possibility to pass the tax burden through the price. Some relevant suggestions for improving current operation are given in the end.