2015营改增对保险业的影响.docxVIP

目 录目 录1中文摘要2Abstract2一、引 言3（一）研究背景及目的3（二）课题意义4（三）国内外研究情况5二、“营改增”的相关概念6（一）营业税的概述及弊端6（二）营业税与增值税的区别分析7（三）“营改增”是国际征税惯例和改革趋势7（四）营业税改增值税的主要内容8（五）营业税改增值税的意义9（六）营业税改增值税可能存在的问题10三、 “营改增”对某保险分公司的影响案例分析11（一）“营改增”对公司的影响数据分析11（二）“营改增”对某保险分公司的影响分析12四、“营改增”对保险分公司的影响13（一）适用税率和计税基数发生变化13（二）公司的会计核算方法也发生变化13（三）影响发票的管理13（四）企业的现金流量发生变化13五、保险公司“营改增”存在的问题14（一）公司税务负担加重14（二）进项税发票的获取较为困难15（三）增加了企业会计核算的难度15六、保险公司“营改增“问题的应对建议15（一）放宽增值税税基，完善增值税抵扣链条15（二）提高进项税发票的管理水平16（三）提高会计核算人员的业务水平16结论17参考文献17中文摘要“营改增”是我国非常重要的税制改革政策。它既是我国企业税负减轻的有利手段，也能促进我国企业的产业结构调整和产业的竞争力提升。实践中“营改增”的试点地区也均因此获得了城市综合服务功能的提升和服务水平的提升，也间接促进的城市的国际化竞争力。经国务院批准，我国稳步推进“营业税改征增值税”的税制改革。上海作为首个试点城市，在交通运输业和部分现代服务业开展营业税改征增值税的工作。随后以上试点行业“营业税改征增值税”的税制改革在全国范围内推开并对试点行业进行扩围。本文首先就阐明本文的研究背景，引出本文的研究问题。本文以保险行业为研究对象，着重点研究了本文主要研究对象进行“营业税改征增值税”之后税负的影响，做了相关的案例分析，然后研究了“营业税改征增值税”之后对保险行业相关企业的影响，主要是按照三个方面来展开的，依次是适用税率和计税基数、财务核算、定价机制。最后针对营改增后保险企业的变化进行分析，对保险企业保持发展稳定性问题进行了分析。[关键词]营业税；增值税；保险企业AbstractCamp changed to increase is very important to our tax reform policies. It is advantageous to reduce the tax burden means Chinese enterprises, but also to promote the competitiveness of Chinese enterprises in the industrial structure adjustment and industrial upgrading. Practice, Camp changed by pilot areas were also has received a promotion and service levels to enhance the citys comprehensive services, international competitiveness is also indirectly promote the city. Approved by the State Council, Chinas steady progress business tax VAT tax reform. Shanghai as the first pilot city to carry out business tax levy VAT in the transportation industry and part of the modern service industry. Then the pilot above the industry business tax VAT tax reform and the pilot pushed the industry to expand around the country conducted.Firstly, it stated the research background, leads to research questions. In this paper, after the insurance industry as the research object, with the focus on the main object of this study were affected after BT to VAT tax burden, do the relevant case