营改增对寿险公司的税负水平影响分析——以中国人寿为例

论文总字数：29450字

摘 要

摘 要

随着《关于全面启动营业税改增值税试点工作的通知》的正式公告，中国自2016年5月1日起全面实施“营业税改增值税”政策。而且营业税已经从中国的历史舞台上撤了。作为流转税，对货物生产，流通，劳动服务和其他联系的新增加值或货物增加值征收增值税。改革后，税制将统一，可以有效地将服务业与第二，第三产业之间的扣除链联系起来。作为政策的难点和重要性，改革的效果对于政策的成功至关重要。随着我国经济的快速发展，我国的保险业已经从零发展到庞大。 我国的保险行业保费收入到达4.4万亿元，资产规模达到15.1万亿元。增值税改革的范围扩大到金融和保险业，有利于实施通过金融服务业与第二产业和第三产业之间的增值税抵扣链，该系统消除了金融服务业的重要性。税收的增加减轻了税收负担的水平，但具体针对金融部门，特别是人寿保险部门，实施税收有很多困难。客观地说，人寿保险业的商业模式和税收负担可与包括银行在内的其他行业相媲美。金融业有很大的不同。例如，保险公司出售保险产品以获得保费收入来承担离境税随后，人寿保险公司的主要费用项目包括索赔成本，代理人工成本，辅助人工成本和保险准备金。这些项目无法获得用于扣除增值税的特殊增值税发票。营业税税率从5％上调至在低于增值税6％的情况下，人寿保险行业缺乏增值税减免会导致该行业难以获利以减轻税收负担的水平。但是，国内外对人寿保险业增值税改革的研究还不够。同时，我国的增值税改革政策符合国际人寿保险惯例。也有显着差异。我国寿险业的增值税改革也是金融和保险业增值税的国际实施。因此，研究中国实施增值税改革政策后寿险公司实际税负的变化实用意义和理论价值非常重要。

本文从增值税改革政策实施后的时间，从保费收入和投资收入两方面探讨了寿险公司税收负担的演变，作为增值税改革政策的一部分，对人寿保险公司的增值税扣除额进行了分析。

关键词：营改增；寿险公司；税负水平

Analysis of the Impact of the VAT Reform on the Tax Burden Level of Life Insurance Companies——Taking China Life as an Example

Abstract

Along with the announcement of the comprehensive promotion of demonstration sites for the replacement of value-added tax with income tax, since May 1, 2016, the current policy of "substituting income tax for value-added tax" has been gradually implemented in my country, and value-added tax has been withdrawn from the historical stage. . In my country. Since the implementation of the tax-sharing system reform in 1994, this reform and innovation has been regarded as the most important reform and innovation of the State Administration of Taxation. Income tax is the first key tax in our country. As a migration tax, income tax is levied on the growth value of commodity economy, commodity circulation and service items or the growth value of products. The unified tax system after reform and innovation can reasonably connect the deduction chain between the secondary industry and the tertiary industry, which has key practical significance for eliminating repeated tax payments. The reform and innovation of the financial industry and the insurance industry are the problems and the key to the implementation of the current policies.

With the rapid development of my country’s economy, my country’s insurance industry has grown from small to large. In 2016, the total premium income of China’s insurance industry reached 4 trillion and 400 billion, and total assets reached 15 trillion and 100 billion. A key component of my country"s insurance industry. my country"s financial industry and the entire social economy. The use of income tax to cover the financial industry and insurance industry instead of value-added tax is beneficial to the integration of the financial service industry with the secondary and tertiary industries.

Eliminate two-way tax payment and ease tax burden. For China"s life insurance industry, there are still many difficulties in the implementation of income tax. The operating model and tax standards of China"s life insurance industry are different from those of other industries including financial institutions and other financial industries. For example, when an auto insurance company pays income tax for market sales of commercial insurance, the auto insurance company"s key expenses, such as claims costs, insurance broker labor costs, labor costs and insurance reserves. There is no way to get a unique value-added invoice for deduction. If the collection rate is increased from 5% of the value-added tax to 6% of the income tax,

The deduction will result in an increase in the tax burden after the reform and innovation.​​ There is not enough scientific research on the income tax of China"s life insurance industry in various countries around the world. There is a lot of theoretical scientific research, but empirical research is lacking. In addition, there are very big differences between the current Chinese life insurance income tax policies in China and other countries/regions. Everyone"s VAT reform in China"s life insurance industry is rare in the world. Therefore, the transformation of the specific taxation level of Chinese life insurance companies after the reform of the tax-sharing system for scientific research has key practical significance and basic theoretical use value.

After discussing the current income tax policy to replace value-added tax, life insurance premium income, the harm of project investment enterprise income tax pressure, and carrying out an analysis of life insurance.

Keywords:Replacing business tax with VAT; Life insurance companies; Tax burden

目 录

摘 要 2

Abstract 3

第一章 绪 论 6

1.1 研究背景 6

1.2 研究目的及意义 6

1.3 研究内容及方法 7

1.4 论文框架 7

第二章 文献综述 8

第三章 寿险行业营改增的基本概述 11

3.1 营改增的基本概念和理论基础 11

3.2 寿险行业营改增的内容 11

3.2.1 税率由 5%提高到 6% 11

3.2.2 计税方式调整为一般计税方法 11

3.2.3 计税依据为价税分离后的保费收入 12

第四章 营改增对寿险行业税负影响的背景分析 13

4.1 寿险行业现状 13

4.1.1 寿险行业市场主体 13

4.1.2 寿险行业发展情况 13

4.2 寿险行业营改增税收制度的内容 14

4.2.1 营改增前后寿险行业保险业务的税收制度 14

4.2.2 营改增前后寿险行业投资业务的税收制度 14

4.2.3 营改增前后寿险行业的税收优惠政策 15

4.3 营改增对寿险保费收入的税负水平影响 15

4.4营改增对寿险投资收入的税负水平影响 16

4.5 寿险公司的增值税抵扣 16

4.5.1 固定资产可抵扣范围扩大 16

4.5.2 保险业务缺乏可抵扣项目 16

4.5.3 可抵扣比例需考虑业务结构 17

4.5.4 汇总纳税问题 17

4.6 营改增对寿险公司税负水平的其他影响 17

第五章 营改增对中国人寿税负水平的影响分析 19

5.1 公司概况 19

5.2 营改增对中国人寿的影响 19

5.2.1 保险和投资业务税负水平上升的分析 19

5.2.2 公司整体增值税抵扣比例的分析 21

5.2.3 中国人寿税负水平与行业的比较分析 21

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