【摘要】："營(yíng)改增"是國(guó)家在"十二五"期間開(kāi)展的一項(xiàng)重要稅制改革,以改變?cè)袪I(yíng)業(yè)稅體制下相關(guān)行業(yè)的重復(fù)征收等稅收弊端。從2016年5月起,保險(xiǎn)業(yè)正式實(shí)施"營(yíng)改增"政策,由于保險(xiǎn)行業(yè)業(yè)務(wù)特殊,改革準(zhǔn)備不夠充分,面對(duì)困難準(zhǔn)備不足等原因,保險(xiǎn)業(yè)出現(xiàn)了稅負(fù)上升等問(wèn)題。文章針對(duì)保險(xiǎn)業(yè)實(shí)施"營(yíng)改增"出現(xiàn)的問(wèn)題,提出了相應(yīng)的對(duì)策與建議。
[Abstract]:"Business reform and increase" is an important tax system reform carried out by the state during the 12th Five-Year Plan period, in order to change the tax malpractices such as repeated collection of related industries under the original business tax system. Since May 2016, the insurance industry has formally implemented the policy of "reform and increase". Due to the special business of the insurance industry, inadequate preparation for reform and insufficient preparation for difficulties, the insurance industry has faced problems such as rising tax burden. This paper puts forward the corresponding countermeasures and suggestions in view of the problems existing in the implementation of "business reform and increase" in the insurance industry.
【作者單位】： 英大泰和財(cái)產(chǎn)保險(xiǎn)股份有限公司;
【分類(lèi)號(hào)】：F812.42

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