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MBA硕士毕业论文_寿险公司税负的影响PDF

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改革开放后,我国中断多年的保险业重新开始运行,并在四十年间取得了巨 大成就。中国寿险保费收入在2000年至2006年期间年均增长率达26.4%,成为 世界保费收入增长最快的市场之一。寿险市场规模的扩大,反映了寿险越来越被 中国群众接受,同时也体现了寿险积极地发挥着社会稳定器的作用。寿险业在适 用流转税税率上,经过多次调整后,自2003年起采用5%的营业税税率。随着保 险市场规模的扩大,营业税税制严重制约着寿险行业与寿险公司的发展。 目前,国内对寿险业增值税的研究大多为税制层面研究,以及对保险业行业 整体税负情况进行研究,不区分寿险或财产保险,数据来源于上市公司披露年报, 缺乏微观数据。本文以此为切入点,首先采用了理论介绍与案例分析相结合的方 法,选取某保险公司的二级省份公司微观数据,从寿险公司保险业务收入、再保 险业务收入、质押贷款业务收入、其他业务收入等因素分析销项税,并从业务及 管理费、购入固定资产、代理手续费、房屋租赁等方面分析进项税,逐项计算涉 税业务对寿险公司流转税实际税负的影响。分析发现:“营改增”之后寿险公司除 非当年购入大额固定资产以产生大额进项税,否则流转税税负没有降低;寿险公 司实际税负率未明显降低的主要原因为行业性质所限,取得进项税的范围小,并 且不可以全额抵扣。进而提出从企业层面,企业应加强人员培训、合理税务筹划、 优化供应商选择等举措。 关键词:营改增,寿险行业,影响因素,税负效果 II Abstract After the reform and distribution, China's insurance industry, which had been interrupted for many years, began to operate again, and made great achievements in the past 40 years. From 2000 to 2006, the average annual growth rate of China's life insurance premium income reached 26.4%, becoming one of the fastest growing markets in the world. The expansion of life insurance market reflects that life insurance is more and more accepted by the Chinese people, and also reflects that life insurance actively plays a role of social stabilizer. In terms of the applicable turnover tax rate, the life insurance industry has adopted the business tax rate of 5% since 2003 after several adjustments. With the expansion of insurance market, business tax system seriously restricts the development of life insurance industry and life insurance companies. At present, most of the research on the value-added tax of life insurance industry in China is on the level of tax system, and on the overall tax burden of the insurance industry. There is no distinction between life insurance and property insurance. The data comes from the disclosure of annual reports of listed companies, lacking of micro data. This paper takes this as the starting point, first of all, uses the method of combining theoretical introduction and case analysis, selects the micro data of a certain insurance company's secondary provincial companies, analyzes the output tax from such factors as insurance business income, reinsurance business income, pledge loan business income and other business income of life insurance company, and from business and management fees, purchase of fixed assets, agency service fees, house leasing, input tax is analyzed, and the impact of tax related businesses on the actual tax burden of turnover tax of life insurance companies is calculated item by item. It is found that after "replacing business tax with value-added tax", unless the life insurance company purchases large fixed assets in the current year to generate large amount of input tax, the turnover tax burden has not been reduced; the main reason why the actual tax burden rate of the life insurance company has not been significantly reduced is due to the nature of the industry, the scope of obtaining input tax is small, and it can not be fully deducted. Furthermore, from the enterprise level, enterprises should strengthen personnel training, reasonable tax planning, and optimize supplier selection. III Key Words: the replacement of business tax by value-added tax, life insurance company, influence factors, tax effect IV 目 录 第一章 绪论 .................................................................................................................. 1 1.1研究背景和意义 ................................................................................................. 1 1.1.1研究背景 ..................................................................................................... 1 1.1.2研究意义 ..................................................................................................... 2 1.2文献综述 ............................................................................................................. 3 1.2.1保险业税制改革研究 ................................................................................. 3 1.2.2保险业“营改增”效果研究 ..................................................................... 4 1.2.3保险业增值税管理研究 ............................................................................. 4 1.2.4文献评述 ..................................................................................................... 5 1.3研究方法 ............................................................................................................. 5 1.3.1文献研究法 ................................................................................................. 5 1.3.2案例分析法 ................................................................................................. 6 1.4研究路径 ............................................................................................................. 6 1.5创新点与不足 ..................................................................................................... 7 第二章 相关规制介绍 .................................................................................................. 9 2.1“营改增”后保险业务核算政策 ...................................................................... 9 2.2“营改增”后业务及管理费核算政策 ............................................................ 10 2.3“营改增”后固定资产核算政策 ..................................................................... 11 第三章 研究设计 ........................................................................................................ 12 3.1案例选择依据 ................................................................................................... 12 3.2案例数据来源 ................................................................................................... 13 3.3案例分析思路 ................................................................................................... 14 第四章 案例分析 ........................................................................................................ 15 4.1应交销项税分析 ............................................................................................... 15 4.1.1应缴保险业务销项税分析 ....................................................................... 15 4.1.2应缴再保险业务销项税分析 ................................................................... 16 4.1.3应缴贷款业务销项税分析 ....................................................................... 18 4.1.4应缴其他业务销项税分析 ....................................................................... 20 4.2可抵扣进项税分析 ........................................................................................... 27 4.2.1业务及管理费产生的进项税 ................................................................... 27 V 4.2.2购买固定资产产生的进项税 ................................................................... 40 4.2.3其他经济事项产生的税金 ....................................................................... 43 4.3视同销售产生税金分析 ................................................................................... 45 第五章 研究结论及建议 ............................................................................................ 49 5.1研究结论 ........................................................................................................... 49 5.1.1“营改增”后寿险公司面临巨大挑战 .................................................... 49 5.1.2“营改增”未有效降低寿险公司税负率 ................................................ 49 5.1.3视