本文選題：保險業(yè) + 保險公司��； 參考：《復旦大學》2014年碩士論文

【摘要】：保險行業(yè)是一個關(guān)乎國計民生的行業(yè),是社會的穩(wěn)定器。自改革開放后,我國國內(nèi)的保險業(yè)務恢復開展,已經(jīng)過去了30多年。這段期間,我國的保險業(yè)發(fā)展迅猛,取得了傲人的成績。然而,與保險業(yè)發(fā)達國家相比,中國的保險市場還很年輕,保險密度和保險深度有待提高。如何進一步促進其發(fā)展仍然是個問題。本文主要從稅負的角度來討論其對保險業(yè)發(fā)展的作用和影響。我國保險業(yè)面臨的稅收主要是營業(yè)稅和所得說。兩者相比之下,營業(yè)稅稅負比所得稅稅負更高,對保險公司的影響更大�；谶@一點,本文主要以營業(yè)稅為切入點,來研究保險業(yè)受到的稅收影響。通過對比我國和國際上其他國家的保險業(yè)營業(yè)稅政策的異同,發(fā)現(xiàn)我國的保險業(yè)營業(yè)稅稅制的主要問題是稅負過高。計稅基礎(chǔ)不合理、稅率過高、以及稅率設(shè)置“一刀切”都是導致稅負居高不下的主要因素。而營業(yè)稅的高稅負是否會阻礙我國保險業(yè)的發(fā)展?本文首先通過運用微觀經(jīng)濟學方法的分析說明,在理論上,營業(yè)稅稅負過高會對保險的需求、供給和市場均衡產(chǎn)量起到拉低的作用。然后,本文綜合前人的做法,先后使用敏感性分析和保險公司面板數(shù)據(jù)實證檢驗了這一理論結(jié)果。然而將營業(yè)稅稅率降低就一定會提高保險公司的效率嗎?本文進而使用了數(shù)據(jù)包絡(luò)方法對8家保險公司進行分析,發(fā)現(xiàn)對于大型保險公司來說,需要理性地看待營業(yè)稅稅率降低的效果；而對于中小型保險公司來說,營業(yè)稅稅率的降低將會是促進其發(fā)展的一劑良藥。
[Abstract]:Insurance industry is a related to the national economy and people's livelihood industry, is the social stabilizer. Since the reform and opening up, China's domestic insurance business resumed, has been more than 30 years. During this period, the insurance industry of our country developed rapidly and made a proud achievement. However, compared with the insurance developed countries, China's insurance market is still very young, insurance density and insurance depth need to be improved. How to further promote its development is still a problem. This paper discusses the effect of tax burden on the development of insurance industry. The tax revenue that our country insurance industry faces mainly is business tax and income say. In contrast, the business tax burden is higher than the income tax burden, and the impact on insurance companies is greater. Based on this point, this paper mainly takes business tax as the starting point to study the tax impact on the insurance industry. By comparing the similarities and differences of insurance business tax policies between China and other countries in the world, it is found that the main problem of China's insurance business tax system is that the tax burden is too high. Unreasonable tax basis, excessive tax rate, and "one-size-fits-all" tax rate are the main factors leading to high tax burden. And whether the high tax burden of business tax will hinder the development of insurance industry in China? In this paper, the microeconomic method is used to explain that, in theory, too high business tax burden will lower the demand, supply and market equilibrium output of insurance. Then, this paper uses sensitivity analysis and insurance company panel data to test the theoretical results. But will lowering the business tax rate necessarily increase the efficiency of insurance companies? In this paper, we use the data envelopment method to analyze the eight insurance companies, and find that for the large insurance companies, we need to rationally look at the effect of the reduction of business tax rate, while for the small and medium-sized insurance companies, A reduction in the business tax rate will be a good medicine for its development.
【學位授予單位】：復旦大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;F842.3

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本文編號：1775342