摘 要
自 2016 年 5 月 1 日起，“营改增”改革试点将全范围覆盖，建筑业、房地产业、金融业、生活服务业纳入增值税征收体系，至此营业税时代划上句号。
但目前想要合理衔接增值税抵扣的连贯性，还存在诸多的困难，现行政策将保险业纳入了增值税体系，而对于衔接措施却没有详尽的说明，只有全面了解其转型前后的不足与优势，才能更好的推动税制改革，具有现实意义。本文主要研究营业税改征增值税后，对我国保险业的多重影响，探讨转型的合理性，税收政策的适用性。首先，借鉴国外保险业的税收发展模式，进行讨论分析，再以四大上市保险企业的案例形式，对“营改增”的税收负担进行测算，以法定税率 6%来测算，确定其稳定税负的适用性。同时，完善我国保险业增值税体系，探索出我国保险业税制改革的税收发展模式，使其对我国保险业增值税征收带来一定的机制补充。
本文总共有 5 章，第一章对国内外的研究现状进行分析，了解目前保险业的“营改增”的主流思想观点，提出自己的研究内容、研究思路和方法，并指出自己的创新及不足。
第二章介绍了我国保险业税收政策的发展，了解我国的保险业征税适用国情，同时了解我国营业税的税收政策，针对哪些方面做出了特别优惠措施，这些措施在实施营业税改增值税后是否继续保留，加大优惠力度，提供政策上的支持。
第三章通过国外保险业的征收模式，进行理论分析，借鉴国外发达国家的经验教训，从国际上通用的三种模式：欧盟模式、新西兰模式以及比利时模式，进行分析对比，了解其各自的优劣，进一步提出我国的征税模式。营业税改征增值税之后，合理衔接是一项艰巨任务，在诸多困难面前，提出一些改良建议，对立法、改革进度渐进性、以及税收政策的可持续性提出见解，完善增值税发票抵扣的连贯性，提升我国保险业税收征管水平。
第四章是主体部分，以四大上市保险公司为案例，分别从现金流量、税收负担、盈利能力以及财务决策四个方面，考察“营改增”对我国保险业的多重影响。主要是通过货物劳务税、城建税及教育附加、企业所得税三方面去分析税收负担的影响性，同时通过对净利润的测算和净资产收益率的模型建立和数据分析，了解营业税改征增值税对保险业的盈利能力的影响，采用理论与数据结合的方式进行实证研究，使其结果更有说服力。
第五章为本文的结论部分，通过对上述问题的研究、分析，本文认为保险业改征增值税是一重大举措，不仅完善税制结构，稳定税负，还可为保险业的发展提供政策上的支持。同时，根据现行保险业增值税税收政策，提出完善我国保险业增值税体系的相关建议，可借鉴欧盟征收模式，采用适应我国国情的方针政策，分为免税项和应税项，以 6%的增值税税率征税，减轻税负，有一定的抵扣，加强我国保险业的盈利能力、竞争能力。以发展的长远眼光看待保险业的“营改增”,对我国保险业的发展具有推动作用，使其与国际接轨。
本文的创新点在于结合案例实际分析“营改增”后上市保险公司的税收负担，建立模型进行理论与实际的数据测算，进行定性与定量相结合，使研究结果更具有说服力和可信度，再通过国外保险业税收征收经验以及税收政策的制定，相应规划我国保险业的税收政策制定的建议。本文不足之处，忽略了一些其他影响因素，因此会对测算结果产生一定的影响，导致分析结果的不准确。
此外，由于笔者的理论与实践经验不足，会对研究问题的高度和深度产生一定的局限性，仍需进一步改进。
关键词：保险业；营业税；营改增；税收负担
Abstract
Since May 1, 2016, the BT to VAT reform will cover the full range,construction, real estate, financial services, consumer services included in thevalue-added tax system, bringing the sales tax era end. But want reasonableconvergence coherence VAT deductible, there are many difficulties.The currentpolicy will be included in the VAT system, the insurance industry,cohesionmeasures have no detailed instructions, reducing the burden effect is not clear,only acomprehensive understanding of its shortcomings and advantages before and afterthe transition, we can better promote the tax reform. It has practical significance.
This paper studies BT to VAT, the multiple effects of China's insurance industry toexplore the rationality, the applicability of tax policy transformation.First, learningthe development model of Tax foreign insurance industry, discussion and analysis,and then, through the case of the four listed insurance companies which the taxburden is calculated on the tax burden in ensuring the stability of the premise, toseek appropriate tax levy. In this paper, public opinion generally accepted the rate of6% for the assumption that its measure analyzed to determine its applicability.
Meanwhile, China's insurance industry to improve the VAT system, to explore thedevelopment model of tax reform taxation of the insurance industry to impose VATon China's insurance industry brought a complementary mechanism.
This paper have five chapters, at first, through the introduction of the researchbackground and significance of the “BT to VAT” in the insurance industry, andanalyzed to understand the current mainstream ideas, put forward the ideas andresearch methods, and noted that the innovation and insufficient.
The second chapter describes the development of China's insurance industrytax policy, indicating major changes in China's development of business tax policyand understanding the applicable situation of insurance tax. At the same time, wecan know that the current business tax policy which has made for special offersmeasures, whether these measures remain after the implementation of business taxreform VAT or increase preferential measures and provide policy support.
The third part, respectively, through the collection of foreign insurance model,theoretical analysis, the lessons learned from the developed countries, theinternational generic three modes: the EU model, Belgium and New Zealand modelmode, analysis and comparison understand their respective advantages anddisadvantages, and further raised our taxation models. BT to VAT is a daunting taskin the face of many difficulties, making recommendations and policy aspects ofsome of the improved collection of tax reform, offer insights on sustainabilitylegislation, gradual reform progress, as well as tax policy, improve value-added taxcoherence invoice deductions and enhance our level of tax collection.
The fourthchapter is the main part, by the four listed insurance companies inthe case, respectively, from the four aspects of cash flow, the tax burden,profitability and financial decision-making, investigation “BT to VAT”multipleimpact on China's insurance industry.While net profit by model calculations andROE of establishment and data analysis to understand BT to VAT impact on theprofitability of the insurance industry, using a combination of theory and empiricaldata research, make its results more convincing.
The fifth chapter is the conclusion of this paper, through the study of the aboveproblems, the analysis, this paper argues the insurance industry levy VAT reform isnecessary, not only to improve the tax structure, but also provide policy support forthe development of the insurance industry. At the same time, we can learn from theEU imposed mode, using the principles and policies to adapt to China's nationalconditions, divided exemptions and taxable items to the VAT rate of 6%, reduce thetax burden, there is a certain deductible and strengthen China's insurance industryprofitability, competitiveness, and have a significant impact on the financialdecisions, and take the appropriate strategy. The development of China's insuranceindustry has a role in promoting the international standards of improve the taxcollection system and the level of China's insurance industry.
The innovation of this paper is to analyze the actual tax burden with case listedinsurance companies, the theoretical model and the actual data in qualitative, tomake the results more convincing and credibility, and through foreign insuranceexperience to develop tax collection and tax policy, tax policy plan accordinglyChina's insurance industry to develop recommendations. In this paper, at theshortcomings, ignored a number of other factors, so will the measurement resultshave a certain impact, resulting in inaccurate analysis results. In addition, due to lackof the author's theoretical and practical experience, the issue of the paper have acertain height and depth limitations, needs further improvement.
Keywords: Insurance; Business tax; BT to VAT; Tax burden
目 录
摘要
Abstract
第 1 章引言
1.1 研究背景与研究意义
1.1.1 研究背景
1.1.2 研究意义
1.2 国内外文献综述
1.2.1 国外研究现状
1.2.2 国内研究现状
1.2.3 研究现状述评
1.3 研究内容、思路与研究方法
1.3.1 研究内容
1.3.2 研究思路
1.3.3 研究方法
1.4 创新与不足
第 2 章我国保险业税收政策及存在的问题
2.1 我国保险业的税收政策
2.1.1 我国保险业税收政策的发展
2.1.2 保险业税收政策
2.2 我国保险业税收政策存在的问题
2.2.1 双税并行，重复征税
2.2.2 全额计征，税负偏高
2.2.3 政策单一，缺少差异化
2.2.4 优惠政策缺失
第 3 章国外保险业的借鉴与启示
3.1 国外保险业的税收政策
3.1.1 欧盟模式
3.1.2 新西兰模式
3.1.3 比利时模式
3.2 国外保险业税收政策对我国的启示
3.2.1 依据不同险种差别课税
3.2.2 稳定税负，借鉴欧盟模式
3.2.3 注重税收政策的可持续性
第 4 章 “营改增”对我国保险业多重影响分析--以上市保险公司为例
4.1“营改增”对保险业现金流量的影响
4.1.1 理论分析
4.1.2 模型建立
4.2“营改增”对保险业税收负担的影响
4.2.1 对货物劳务税及其附加税负的影响
4.2.3 对整体税负的影响
4.3“营改增”对保险业盈利能力的影响
4.3.1 净利润的影响
4.3.2 对净资产收益率产生的影响
4.4“营改增”对保险业财务决策的影响
4.4.1 对定价机制决策的影响
4.4.2 对财务分析的影响
4.4.3 对保险企业日常管理决策的影响
第 5 章结论
参考文献
后记
