营改增后我国保险行业流转税税负研究

A Study on the Turnover Tax Burden of Insurance Industry after Replacing Business Tax with VAT in China

本文以沪深A股保险业上市公司为研究对象,分析其营改增前后流转税税负的变化,研究保险业营改增的政策实施效果。研究发现:随着改革的深入推进,营改增对保险行业的减税效果愈加明显,且大型保险公司较中小保险公司减税效果更为显著,但不同业务类型的保险公司的影响程度存在一定差异。在此基础上,本文提出了完善保险业增值税制度的思路,也为保险公司加强税费核算与管理提出了建议。

This paper takes A-share listed insurance companies in shanghai and Shenzhen stock markets as the research objects. The paper analyzes the change of turnover tax burden before and after the reform of replacing business tax with VAT and studies the implementation effect of the policy. The paper argues that with the deepening of reform, the tax reduction effect of replacing business tax with VAT becomes more and more obvious in the insurance industry, and the tax reduction effect of large insurance companies is more significant than that of small and medium-sized insurance companies. Moreover, the degree of influence of different types of insurance companies is also different. On this basis, the paper puts forward the ideas of improving VAT system of insurance industry, as well as some suggestions for insurance companies to strengthen tax accounting and management.