保险业营改增.docx

兰州财经大学陇桥学院本科毕业论文（设计） 论文(设计)题目：营改增对保险业财务管理的 影响及对策 系 别：会计学系 专业(方向)及班级：会计学系(注册会计师方向)1304 学 生 姓 名：裴磊雨指 导 教 师：苏强年月日陇桥学院本科毕业论文（设计）原创性声明本人郑重声明：所呈交的论文（设计）是本人在导师的指导下独立进行研究所取得的研究成果。除了文中特别加以标注引用的内容外，本论文（设计）不包含任何其他个人或集体已经发表或撰写的成果作品。本人完全意识到本声明的法律后果由本人承担。 作者签名： 年 月 日“营改增”对保险业财务管理的影响及对策摘要纵观可知，在我国经济改革发展进程当中，保险行业占据着十分重要的应用地位，该行业稳定发展跟社会进步及经济增长是息息相关的，其中，保险行业运营深受税收政策的直接影响。基于此，本文将针对“营改增”对中国平安保险公司财务管理的影响及相关应对措施进行简要探讨。本文首先分析了“营改增”政策对保险业财务管理各个方面产生的影响，例如：对收入及税收流程的影响、对发票管理流程影响分析、对会计核算的影响，之后以平安公司为例做出了假设以及测算，最后给出了保险行业及平安公司应对“营改增”的措施和建议，例如：提高会计从业人员专业能力、调整梳理手续费计算规则、加强增值税发票管理、进行有效的税收筹划等。[关键词]营改增；财务管理；会计核算；应对措施；中国平安The influence of camp to increase on the financial management of insurance industry and the Countermeasuresabstract Throughout the process of reform and development in Chinas economy, the insurance industry occupies a very important position in the application, the stable development of the industry with the social progress and economic growth are closely related, which directly affect the operation of the insurance industry by tax policy. Based on this, this paper will focus on the camp changed to increase on China Ping An insurance companys financial management and the impact of the relevant measures are briefly discussed. This paper first analyzes the replacing business tax with value-added tax(VAT) policy on the insurance industry financial management aspects of the impact, such as: income and tax procedures affect the invoice management process of impact analysis, accounting for the effect, after the company as an example to make a safe assumption and calculate, given the insurance industry and peace companies with replacing business tax with value-added tax(VAT) measures and suggestions, such as improving the accounting personnel professional ability, the adjustme