金融保險業(yè)“營改增”后面臨的困境及出路

金融保險業(yè)“營改增”后面臨的困境及出路

內(nèi) 容 摘 要

隨著增值稅改革的不斷深化,金融保險行業(yè)進行“營改增”改革也在不斷地推進，“營改增”作為我國金融保險行業(yè)重要的改革項目和減稅的重要內(nèi)容，在一定程度上完善了稅收制度，避免重復征收，對我國的經(jīng)濟結(jié)構(gòu)起到了一定的調(diào)整和優(yōu)化。

“營改增”繼在上海的改革試點后，在更多地區(qū)、行業(yè)逐步推開，同時，建筑業(yè)、房地產(chǎn)業(yè)、金融保險業(yè)也逐步完成“營改增”。 在營改增之前，金融企業(yè)在按照企業(yè)收入情況來納稅的過程中很容易出現(xiàn)重復納稅的現(xiàn)象，增加金融企業(yè)的稅負；而保險業(yè)實行的營業(yè)稅是價內(nèi)稅，計稅依據(jù)是保險公司經(jīng)營收取的全部保費，營業(yè)稅最終計入每份保單的保費中，營業(yè)稅的高低直接影響到保費的高低。

本文闡述了金融保險業(yè)"營改增"后面臨的困境,提出了金融保險業(yè)"營改增"后的出路及路徑選擇,以便更好地推進金融保險行業(yè)的“營改增”改革,促進金融保險行業(yè)的健康發(fā)展。

[關(guān)鍵詞]：“營改增”，金融保險業(yè)，問題，出路

目    錄

第一章   緒論·····················································3

1.1   前言·························································3

1.2  “營改增”的定義··············································3

1.3   營業(yè)稅與增值稅的區(qū)別·········································3

1.4   “營改增”的重大意義·········································3

1.5   金融保險業(yè)的定義·············································4

1.6   “營改增”與金融保險業(yè)的意義·································4

第二章   關(guān)于金融保險業(yè)“營改增”···································4

2.1   金融保險業(yè)“營改增”的時間···································4

2.2   “營改增”對金融保險業(yè)的稅負影響數(shù)據(jù)·························4

   金融保險業(yè)“營改增”后面臨的困境·························4

3.1   “營改增”后對保險行業(yè)的影響·································4

3.2   “營改增”后對金融行業(yè)的影響·································5

3.3   金融保險業(yè)“營改增”面臨的難題·······························6

第四章   金融保險業(yè)“營改增”后的出路·····························7

4.1   金融業(yè)“營改增”后的出路·····································7

4.2   保險業(yè)“營改增”后的出路·····································8

4.3   金融保險業(yè)“營改增”路徑選擇·································8

第五章   結(jié)束語···················································9

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