浅析“营改增”对保险公司的影响

Analysis on the Influence of ＂Camp Increase＂ on Insurance Company

随着经济迈入新常态，我国税制改革也正式进入攻坚期、深水区。“营改增”在上海试点完成后，包括建筑业、金融业、以及部分生活服务业在内的各大行业也在逐渐完成营改增，其中“营改增”对于金融服务业中的保险业又具有重大影响。金融保险业的业务较为复杂，“营改增”会给保险公司的绩效带来严峻挑战，给保险公司经营模式带来重大改变。本文以此为基点探讨“营改增”给保险公司税负和绩效带来的影响，并根据分析提出相对应的应对措施。

With the economy entering a new normal state, China＇s tax reform has also entered the critical period, deep water area. After the completion of the pilot project in Shanghai, including the construction industry, the financial industry, as well as part of the life service industry, including major industries are gradually completing the battalion increase, which ＂the change from business tax to Valle-added tax＂ for the financial services industry insurance Industry has a significant impact. The business of finance and insurance is more complicated, and the ＂the change from business tax to valle-added tax＂ will bring serious challenges to the performance of insurance companies, which will bring great changes to the insurance business model. Based on this, this paper discusses the impact of ＂the change from business tax to valle-added tax＂ on the tax burden and performance of insurance companies, and puts forward the corresponding countermeasures according to the analysis.