本文關(guān)鍵詞： 保險(xiǎn)業(yè) 營業(yè)稅 增值稅 稅制改革　出處：《西南財(cái)經(jīng)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：增值稅自從在我國實(shí)行以來,經(jīng)過幾次擴(kuò)圍改革,目前已經(jīng)成為我國第一大稅種。即便如此,我國始終在流轉(zhuǎn)稅制上沿襲著增值稅與營業(yè)稅并存的雙稅制結(jié)構(gòu),增值稅仍沒有廣覆蓋到包括金融保險(xiǎn)業(yè)在內(nèi)的所有服務(wù)業(yè),與這些行業(yè)相關(guān)的重復(fù)征稅問題依然十分嚴(yán)重。目前,我國保險(xiǎn)業(yè)實(shí)行的營業(yè)稅制存在許多弊端,嚴(yán)重的影響到我國保險(xiǎn)業(yè)的健康發(fā)展。保險(xiǎn)是我國重要的社會“穩(wěn)定器”,為其設(shè)立科學(xué)合理的稅制對我國社會和經(jīng)濟(jì)的平穩(wěn)發(fā)展也有著十分深遠(yuǎn)的意義�？v觀其他實(shí)行增值稅的大多數(shù)國家,都已經(jīng)把保險(xiǎn)業(yè)納入到增值稅征收范圍內(nèi),很好的解決了重復(fù)征稅的問題。隨著我國金融保險(xiǎn)業(yè)日益國際化的發(fā)展和稅收征管水平的提高,保險(xiǎn)業(yè)納入增值稅征管體系已然成為一個(gè)大的趨勢。 目前,國內(nèi)對保險(xiǎn)稅制的研究大多只停留在如何完善現(xiàn)有營業(yè)稅制和所得稅制的層面上,單獨(dú)對保險(xiǎn)業(yè)改征增值稅的稅制改革問題進(jìn)行研究的文章幾乎沒有。本文正是以此為切入點(diǎn),采用了理論與實(shí)證相結(jié)合的方法,研究了我國保險(xiǎn)業(yè)現(xiàn)行營業(yè)稅制的弊端、改征增值稅的難點(diǎn)與可行性,總結(jié)了理論界對金融保險(xiǎn)業(yè)征收增值稅的方法以及國外關(guān)于這方面的實(shí)踐經(jīng)驗(yàn),在此基礎(chǔ)上,對我國保險(xiǎn)業(yè)增值稅的具體制度進(jìn)行設(shè)計(jì)。 在理論部分,本文總體上可以分為三個(gè)部分：第一,對我國保險(xiǎn)業(yè)現(xiàn)行營業(yè)稅制度政策解讀及弊端的分析；第二,對我國保險(xiǎn)業(yè)改征增值稅的難點(diǎn)及可行性進(jìn)行探討；第三,對我國保險(xiǎn)業(yè)增值稅制度進(jìn)行設(shè)計(jì)。經(jīng)過第一部分的分析,得出的結(jié)論是：我國保險(xiǎn)公司及其相關(guān)行業(yè)重復(fù)征稅問題嚴(yán)重、非壽險(xiǎn)稅收優(yōu)惠政策的導(dǎo)向性不明顯。為了解決這些弊端,保險(xiǎn)業(yè)應(yīng)當(dāng)改征增值稅。經(jīng)過第二部分的探討,本文得到以下結(jié)論：雖然保險(xiǎn)業(yè)大多采用隱性收費(fèi)的方式,實(shí)行增值稅的價(jià)值確定比較困難,但金融保險(xiǎn)業(yè)滿足增值稅的消費(fèi)性,可以被征以增值稅,并且作為新興服務(wù)業(yè),其具有改征增值稅的內(nèi)在動(dòng)力與外在條件。在本文第三部分,針對金融保險(xiǎn)業(yè)價(jià)值確定困難的特征,總結(jié)了理論界對金融保險(xiǎn)業(yè)征收增值稅提出的三種征稅方法,以及國外保險(xiǎn)業(yè)增值稅征收的成功經(jīng)驗(yàn),在此基礎(chǔ)上對我國保險(xiǎn)業(yè)增值稅具體制度進(jìn)行設(shè)計(jì)。設(shè)計(jì)的征稅模式如下：第一,非壽險(xiǎn)服務(wù)借鑒新西蘭模式,以保費(fèi)收入為基礎(chǔ)課征增值稅銷項(xiàng)稅,以賠付支出為基礎(chǔ)抵扣增值稅進(jìn)項(xiàng)稅；第二,現(xiàn)金流量法在理論上對壽險(xiǎn)服務(wù)是一種理想的征稅模式,但由于其復(fù)雜性,現(xiàn)在還難以實(shí)行,目前對壽險(xiǎn)服務(wù)最好的征稅模式可以借鑒國外固定比例抵扣模式；第三,對于附屬保險(xiǎn)服務(wù),可以借鑒新西蘭以壽險(xiǎn)和非壽險(xiǎn)進(jìn)行劃分分別進(jìn)行免稅和征稅的模式。 實(shí)證部分主要包括在對我國保險(xiǎn)公司稅收負(fù)擔(dān)的測算和我國非壽險(xiǎn)服務(wù)稅率的計(jì)算兩個(gè)方面。本文收集了2009-2011國內(nèi)具有代表性的部分保險(xiǎn)公司與北京社會服務(wù)業(yè)的營業(yè)收入和繳納的營業(yè)稅的數(shù)據(jù),分別對其稅負(fù)率進(jìn)行了測算,得出了非壽險(xiǎn)公司的稅負(fù)率總體上比整個(gè)社會服務(wù)業(yè)的稅負(fù)率高,非壽險(xiǎn)公司稅收負(fù)擔(dān)比較重的結(jié)論。其次,本文還收集了2004-2011年我國非壽險(xiǎn)服務(wù)保費(fèi)收入和保費(fèi)支出,以此計(jì)算出非壽險(xiǎn)業(yè)每年繳納的營業(yè)稅,和各種設(shè)想的增值稅率下的增值稅,以此找到維持我國非壽險(xiǎn)服務(wù)稅負(fù)大致不變的增值稅率的近似值,再通過回歸分析,測出在此條件下的精確稅率,最終得到我國非壽險(xiǎn)服務(wù)理想的增值稅稅率應(yīng)略小于8.83%。 本文從原理上對我國保險(xiǎn)業(yè)增值稅制度進(jìn)行設(shè)計(jì),并對征稅過程繪圖描述,使讀者能夠清晰的了解本文如何得出結(jié)論。在對我國保險(xiǎn)業(yè)增值稅制度的設(shè)計(jì)上,本文也提出了獨(dú)特的觀點(diǎn)。對于非壽險(xiǎn)服務(wù),本文計(jì)算出了其征收增值稅理想稅率大致的范圍；對于壽險(xiǎn)服務(wù),本文詳細(xì)分析了如何運(yùn)用現(xiàn)金流量法對其征稅,為壽險(xiǎn)服務(wù)流轉(zhuǎn)稅改革提供了重要思路。此外,本文對于附屬保險(xiǎn)產(chǎn)品稅制也提出了創(chuàng)新的觀點(diǎn)。
[Abstract]:Since the implementation of value-added tax in our country, after several times of expanding reform, has become China's first big taxes. Even so, China has always been in the circulation tax system followed the double taxation structure of VAT and business tax coexist, value-added tax is still not wide coverage to all services including financial insurance industry the double taxation problem associated with these industries is still very serious. At present, China's insurance industry to implement the business tax system has many drawbacks, seriously affected the healthy development of China's insurance industry. Insurance is an important social "stabilizer", also has a very profound significance for the establishment of scientific and rational the tax system of the smooth development of our society and economy. The other VAT in most countries have already put the insurance industry into the scope of VAT, is a good solution to the problem of double taxation with me. The increasing internationalization of the national financial and insurance industry and the improvement of the level of tax collection and management, the inclusion of the insurance industry into the value-added tax collection and management system has become a big trend.
At present, the domestic research on the insurance tax system mostly limited in how to improve the current business tax and income tax on the level of individual tax reform of the insurance industry of VAT in almost none. This is the starting point, adopts the method of combination of theory and empirical study, malpractice the current business tax of the insurance industry in our country, the difficulty and feasibility of VAT, summarizes the methods of theory of value added tax on the financial insurance industry and foreign experience in this regard, on this basis, design the specific system of China's insurance industry value-added tax.
In the theoretical part of this paper can be generally divided into three parts: first, analysis of the insurance industry in our country the current business tax policy and the malpractice of the system; second, discusses the difficulties and feasibility of levying VAT on the insurance industry in China; third, the insurance industry of our country after the value-added tax system design. The first part of the analysis, the conclusion is: China's insurance companies and related industries to double taxation problem, guiding the preferential tax policy of non life insurance is not obvious. In order to solve these problems, the insurance industry should change VAT. After the discussion of the second parts, this paper obtained the following conclusions: Although most of the recessive insurance industry the way of charging, the implementation of the value-added tax more difficult to determine the value of financial and insurance industry meet the consumption tax, value-added tax levy can be, and as a new service industry, its VAT Internal power and external conditions of tax. In the third part of this paper, for the financial and insurance industry is difficult to determine the value of the characteristic, summarizes three kinds of methods of taxation theory put forward to the financial and insurance industry value added tax, and the successful experience of foreign insurance industry value-added tax levied on the basis of China's insurance industry specific VAT the system is designed. The following tax model design: first, the New Zealand model of non life insurance service reference, with premium income based on the VAT output tax, to pay expenses for the basis of deductible input VAT; second, cash flow method in the theory of the life insurance service is an ideal mode of tax collection, but because of its complexity it is difficult to implement, at present, the life insurance service the best tax model can learn from foreign fixed ratio deduction mode; third, the affiliated insurance services, can be used for reference to New Zealand. Risk and non life insurance are divided into tax-free and tax models respectively.
The empirical study includes two aspects in the calculation of our insurance company's tax burden and tax rate of China's non life insurance service number according to the calculation. This paper collected part of the insurance company 2009-2011 domestic representative and Beijing social services revenue and pay the business tax, the tax rate were calculated and that the non life insurance company tax rate than the general social services tax rate is high, non life insurance company tax burden is relatively heavy conclusion. Secondly, this paper also collected 2004-2011 years of China's non life insurance premiums and premiums, calculated the non life insurance industry annual pay business tax, and various under the assumption of value-added tax rate of value-added tax, in order to find the approximate value for China's non life insurance service tax VAT rate roughly unchanged, through regression analysis, measured under this condition and the accurate tax In the end, the ideal value added tax rate of non life insurance service in China should be slightly less than 8.83%.
This paper on China's insurance industry value-added tax system is designed according to the principle, and describes the taxation process drawing, so that readers can clearly understand how to draw the conclusion. In this paper the design of value-added tax system of China's insurance industry, this paper also presents a unique point of view. For the non life insurance services, this paper calculated the VAT rates generally range ideal; for the life insurance service, this paper gives a detailed analysis of how to use the cash flow method to tax and provides an important basis for the life insurance service tax reform. In addition, the affiliated insurance product tax system also put forward innovative ideas.

【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42;F842.3

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 張德周;“營改增”背景下我國保險(xiǎn)業(yè)流轉(zhuǎn)稅改革研究[D];山東大學(xué);2015年

2 孟楨;我國保險(xiǎn)稅收法律制度研究[D];華東政法大學(xué);2015年

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本文編號：1549376