保险业应税业务“营改增”财务分析— 以EP财产保险公司陕西分公司为例.docxVIP

保险业应税业务“营改增”财务分析— 以EP财产保险公司陕西分公司为例 摘 要 增值税改革是党中央根据当今社会发展状况从全面深化改革的总目标出发做出的重要决策，其“环环抵扣”的特点，有利于健全财税体制，优化产业结构，扩大消费需求和社会就业，因而在经济社会的发展中不断渗透。未来将所有行业纳入增值税模式已势在必得，结合国情和行业发展状况积极调整及改进征收方式，在金融保险业这种有别于传统工业企业的领域中创新协调发展，是提高我国经济实力和国际竞争力的重要一环。 本篇论文通过税制沿革的铺垫，在相关理论介绍和研究的基础上，以EP财产保险股份有限公司陕西分公司的相关数据为样本，对保险业的政策变革进行一般分析和实例研究，从“营改增”后保险企业的内部变动和外部运营入手，提出金融保险公司应对此次改革的优化措施和进行纳税筹划的建议。 关键词：保险公司；“营改增”；金融企业；会计核算；纳税筹划 ABSTRACT The VAT Reform is an important decision made by the Party Central Committee based on the overall goal of comprehensive social reform in the light of todays social development. Of it, cyclic deduction is conducive to improving the finance and taxation system, optimizing the industrial structure, and expanding consuming demand and social employment. Therefore, expanding by the economy and society development, the future integration of all industries into the value-added tax model is inevitable. I combine the inner conditions with development of industry, it is very important to improve Chinese economic strength and world competitiveness that actively adjusting and improving the collection method, as well as that achieving innovative, harmony and development in the industry which is different from traditional industrial enterprises like financial insurance. ? Based on the introduction of relevant taxonomy and the research of relevant theory, this paper takes the relevant data of Shaanxi Branch of EP Property Insurance Co., Ltd. as a typical sample. This paper is focused on the internal changes and external operations of insurance companies after the VAT Reform, and proposes financial insurance companies to respond to the reform measures and tax planning proposals. Key Words: Insurance Company; VAT Reform; Financial Enterprises; Accounting Calculation; Tax Planning 目 录 TOC \o 1-3 \h \z \u 摘 要 3 ABSTRACT 4 1 绪论 1 1.1 研究的背景与意义 1 1.1.1 新中国税制沿革 1 1.1.2 “营改增”及作用 1 1.1.3 “营改增”及推行 2 1.1.4 研究综述 3 1.1.5 选题意义 4 2 “营改增”后对保险会计的影响 5 2.1 保险行业的营业特点 5 2