本文選題：營改增 + 壽險(xiǎn)公司��； 參考：《安徽財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：隨著全面推行“營改增”腳步的進(jìn)行,2016年5月1日讓這一改革又進(jìn)入了新的篇章。此次改革不僅是結(jié)構(gòu)性減稅的有力措施,也是繼分稅制改革、增值稅轉(zhuǎn)型后的又一重大舉措,改革目的在于避免營業(yè)稅征收時(shí)的弊端,確保納稅人稅負(fù)的公平合理,促進(jìn)經(jīng)濟(jì)結(jié)構(gòu)的轉(zhuǎn)型。由于稅收與個(gè)人生活、企業(yè)經(jīng)營息息相關(guān),這一政策的實(shí)施與影響也引起了公眾的廣泛關(guān)注,并給涉及改革的各方帶來了重大影響。金融業(yè)作為本輪擴(kuò)圍的行業(yè)之一,引起了廣泛的討論,保險(xiǎn)業(yè)是金融業(yè)的主要組成部分,由于其本身經(jīng)營的特點(diǎn),“營改增”對(duì)其具有天然的挑戰(zhàn)性。本次調(diào)研報(bào)告抓住熱點(diǎn),對(duì)新列入改革范圍的保險(xiǎn)企業(yè)進(jìn)行實(shí)地調(diào)研,研究這一政策在具體實(shí)施時(shí)所遇到的問題與影響。以往研究中多是在“營改增”的背景下,以總公司為研究對(duì)象,對(duì)保險(xiǎn)公司稅負(fù)進(jìn)行測算,數(shù)據(jù)多數(shù)來源于公司年報(bào),缺乏微觀樣本素材。本文從二級(jí)機(jī)構(gòu)著手,做好總公司的下屬執(zhí)行機(jī)構(gòu)的同時(shí),執(zhí)行好對(duì)下級(jí)基層機(jī)構(gòu)做好考核監(jiān)督等職能,而本文采用調(diào)研報(bào)告的形式,在分析二級(jí)機(jī)構(gòu)的經(jīng)營情況下,對(duì)公司的稅負(fù)情況做出探討。首先,對(duì)Z壽險(xiǎn)公司安徽省分公司的基本情況進(jìn)行了解,從其在安徽保險(xiǎn)市場中所處位置入手,重點(diǎn)考察公司的收入結(jié)構(gòu),應(yīng)稅與免稅銷售額所占比例,對(duì)改革后相應(yīng)月份的增值稅的情況,進(jìn)行簡要分析,并且通過系統(tǒng)測算營業(yè)稅的稅額,兩者做出對(duì)比,明確“營改增”后,實(shí)繳增值稅相比測算的營業(yè)稅由前期上升到后期下降,再進(jìn)一步思考Z壽險(xiǎn)企業(yè)稅負(fù)狀況。其次,對(duì)保險(xiǎn)行業(yè)的財(cái)稅政策進(jìn)行梳理,明確“營改增”前后的稅收優(yōu)惠政策,對(duì)保險(xiǎn)行業(yè)政策做出整體把握,以對(duì)后面的調(diào)研分析打好基礎(chǔ)。省級(jí)公司進(jìn)行獨(dú)立核算,針對(duì)一年期以上返還性人身保險(xiǎn)實(shí)行免稅政策,因此壽險(xiǎn)公司所售險(xiǎn)種中既有應(yīng)稅險(xiǎn)種又有免稅險(xiǎn)種,需要進(jìn)行合理劃分后討論。再次,對(duì)增值稅先由上升后轉(zhuǎn)為下降產(chǎn)生的原因進(jìn)行分析,著重從增值稅銷項(xiàng)與進(jìn)項(xiàng)兩個(gè)方面來考慮,銷項(xiàng)主要有三種,對(duì)于省級(jí)分公司而言主要以保費(fèi)收入為主,并對(duì)各渠道的銷售額做出比較,而從進(jìn)項(xiàng)端來看,支出方式主要是四種,以業(yè)務(wù)管理費(fèi)對(duì)增值稅影響最大,合理區(qū)分好費(fèi)用支出性質(zhì)至關(guān)重要,歸納出“營改增”對(duì)于公司運(yùn)營與財(cái)務(wù)的多方面影響。最后通過上述從被調(diào)研企業(yè)稅負(fù)的實(shí)際情況分析和多方面的影響兩方面,針對(duì)被調(diào)研企業(yè)的在已有的應(yīng)對(duì)政策行為上,再提出需要在以后的公司的經(jīng)營過程當(dāng)中需要注意的地方,包括繼續(xù)完善信息系統(tǒng),強(qiáng)調(diào)采購流程的注意事項(xiàng),加強(qiáng)發(fā)票取得及認(rèn)證等,希望調(diào)研報(bào)告能為壽險(xiǎn)公司省公司的持續(xù)良好經(jīng)營提供參考。并在完善保險(xiǎn)業(yè)稅制的角度上,借鑒其他國家的征收經(jīng)驗(yàn),從增值稅的計(jì)稅基礎(chǔ),抵扣范圍,優(yōu)惠政策三個(gè)方面對(duì)于稅制完善提出自己的見解。
[Abstract]:With the full implementation of the "camp increase" step, May 1, 2016, this reform entered a new chapter. This reform is not only a powerful measure for structural tax reduction, but also another major measure after the reform of the tax distribution system and the transformation of value-added tax. The purpose of the reform is to avoid the drawbacks of the business tax collection and to ensure the fairness and reasonableness of the taxpayers' tax burden. To promote the transformation of economic structure. Since tax is closely related to personal life and enterprise management, the implementation and influence of this policy has also aroused widespread public concern and brought great influence to all parties involved in the reform. As one of the expanding industries, the financial industry has aroused extensive discussion. The insurance industry is the main component of the financial industry, because of its own characteristics of management, "business reform and increase" has a natural challenge to it. This research report grasps the hot spot, carries on the field investigation to the newly included insurance enterprise, studies the problem and the influence which this policy meets when the concrete implementation. Under the background of "business reform and increase", the tax burden of the insurance company is measured by the head office. Most of the data come from the annual report of the company and lack of microscopic sample material. This article starts from the secondary organization, doing well the executive organization of the head office, at the same time performing the function of examination and supervision to the lower basic level organization, and this article adopts the form of the investigation report, under the condition of analyzing the management of the secondary organization, Discuss the tax burden of the company. First of all, to understand the basic situation of Z life insurance company in Anhui branch, from its position in the Anhui insurance market, focus on the company's income structure, taxable and tax-free sales ratio, The situation of VAT in the corresponding months after the reform is briefly analyzed, and the tax amount of the sales tax is systematically calculated and compared. Compared with the measured business tax, the actual value added tax (VAT) is increased from the early stage to the later period, and the tax burden of the Z life insurance enterprise is further considered. Secondly, it combs the finance and tax policy of insurance industry, clarifies the preferential tax policy before and after "reform and increase", and makes an overall grasp of the policy of insurance industry so as to lay a good foundation for the research and analysis behind it. The provincial company carries on the independent accounting, carries on the tax exemption policy to the above one year return personal insurance, therefore the life insurance company sells both the taxable insurance and the duty-free insurance, needs to carry on the reasonable division discussion. Thirdly, this paper analyzes the reasons for the value added tax (VAT) first rising and then decreasing, focusing on the two aspects of VAT sales and input. There are mainly three kinds of sales items, mainly premium income for provincial branch companies. And makes the comparison to the sales volume of each channel, but from the entry end, the expenditure way is mainly four kinds, the business management fee has the biggest influence on the value-added tax, it is very important to distinguish the nature of the expense expenditure reasonably. Summed up the "business change increase" for the company's operation and financial impact on a number of aspects. Finally, through the above analysis of the actual situation of the tax burden of the investigated enterprises and the impact of various aspects, aiming at the existing policy behavior of the investigated enterprises, And then put forward some points that need to be paid attention to in the future business process of the company, including continuing to improve the information system, emphasizing the matters needing attention in the procurement process, and strengthening the receipt and certification of invoices, etc. Hope that the research report can provide a reference for the continued good operation of the provincial life insurance company. From the perspective of perfecting the tax system of insurance industry, the author draws lessons from the experience of other countries and puts forward his own views on the perfection of the tax system from three aspects: the tax basis of VAT, the scope of deduction and the preferential policy.
【學(xué)位授予單位】：安徽財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F842.3;F840.4

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