摘要
实施“营改增”是我国调整经济结构、促进经济持续发展的重大改革举措。本文在现有研究基础上,通过对保险业“营改增”后税收政策的变化进行比较,运用税改前后代表性保险公司的税负及业务发展数据,分析了本轮“营改增”对不同类型保险公司的实际税负和业务发展的影响及存在的问题,并提出了一些可行的应对策略。
The implementation of“Replacing Business Tax with Value Added Tax”is a major reform measure for China to adjust its economic structure and promote sustainable economic development.Based on the existing research,this paper compares the changes in the tax policy of the insurance industry,uses the tax burden and business development data of representative insurance companies before and after the tax reform,analyzes the impact and problems of this round of“Replacing BT with VAT”on the actual tax burden and business development of different types of insurance companies,and put forward some feasible coping strategies.
作者
李若涵
丁少群
LI Ruohan;DING Shaoqun(Southwestern University of Finance and Economics,Chengdu Sichuan 611130)
出处
《西部金融》
2020年第5期38-42,共5页
West China Finance
关键词
“营改增”
保险业
实际税负
Replacing Business Tax with Value Added Tax
insurance industry
the actual tax burden
