“营改增”对专业自保公司的影响研究

A Study on the Influence of the Change from Business Tax to Value-Added Tax on Captive Insurance Companies

营业税改征增值税从2011年开始试点以来一直受到各个行业的关注。2016年5月1日政府工作报告中提出全面推进营业税改增值税的工作,使"营改增"迅速影响着各个行业。保险行业作为金融服务业的一部分,自然也受到了"营改增"的影响,其中专业自保公司的影响尤为值得关注,因为合理避税作为专业自保公司设立的主要目标之一,其对税收制度改革是十分敏感的。增值税属于流转税,虽然表面上来看对专业自保公司影响不是很大,但通过对专业自保公司本身及自保链条的分析,可以看出增值税的改革对专业自保公司及其母公司都有着有很大的影响。

Since 2011, the change from Business Tax to Value--Added Tax（VAT）has been focused on by various industries. On 1st May of 2016, the government work report proposed to promote the change from Business Tax to Value--Added Tax, which rapidly affecting the various industries. In- surance industry as part of the financial services industry is also affected by the change. The influence on the captive insurance company is particularly worthy of attention, because a reasonable tax avoidance is one of the main goals of a captive company, which is very sensitive to the tax system reform. VAT belongs to the turnover tax, although on the surface it is of little influence on captive insurance company, through the analysis of captive insurance company itself and captive insurance chain, it can be seen that the VAT reform of captive insurance company and its parent company has a lot of influence.