营改增对财产保险公司的预期影响及对策研究工商管理专业论文.docxVIP

首都经济贸易大学硕士学位论文 首都经济贸易大学硕士学位论文 《“营改增”对财产保险公司的预期影响及对策研究》 Ab stract With the reformation of tax system in the year of 1 994，China has established the independent tax categories of Value．added Tax and Business Tax in the conduct of selling goods or taxable services．In 2009’S tax reforrn，as the transformation from production．centered VAT to consumption-centered VAT,it enlarged the VAT deduction range by permitting the deduction of input tax of purchasing equipment and machine．As for the unreasonableness and disadvantages of applying different tax categories according to different industry in the past，China decided to introduce”BT to VAT”reform project step by step from 2012，to optimize the structure oftax system and eliminate the repeat tax levy problem and complete the input tax deduction chain．Banking and insurance will be the 1ast to begin the reform，because of its peculiarities and difficulty． Since the reform and opening，even though Insurance industry has developed rapidly, it’S still in the elementary stage and far beyond the nowadays economic development requirement．So the Government has put forward a series of policies and measures to encourage and support the development of insurance industry．Under the background of the support．the expected impact of the”BT to VAT”on the property insurance company and its countermeasuresand suggestions are studied in this paper,aiming at helping Property Insurance Companies have a subjective insight of the effect of the tax reform to improve the management’S operating idea，adjust management patterns and promote a healthier and more sustainable development． This paper studies and analyses the impact of applying“BT to VAT”tax reform into Property Insurance Companies and puts forward the corresponding countermeasure proposals in the method of combining theory with practice and following the path of “analyzing the status，proposing the problem and providing the advices”．It shows tha