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从保险行业损益表可以清晰看到,赔款支出是保险行业最重要的成本之一,其进项抵扣如不能得到很好解决,则“营改增”就难言圆满。我国自2012年起掀起的“营业税改征增值税”受到了全球的瞩目,尤其是能否在金融保险业顺利推行增值税,更是成为世界诸多国家与地区关注的焦点。从目前情况看,我国政府以增值税一般计税为蓝本、以“凭票抵税”为手段、以税收政策平移为策略,并辅以集中高效的税收服务,初步实现了增值税全面取代营业税。从金融保险业实施效果看,
From the insurance industry profit and loss statement can clearly see that the compensation claims is one of the most important cost of the insurance industry, the input deduction can not be well resolved, then the “business change” is unspeakable. Since 2012, China has set off “business tax reform and value-added tax” and attracted worldwide attention. In particular, the successful implementation of value-added tax in the financial and insurance industry has become the focus of attention in many countries and regions in the world. Judging from the current situation, the government of our country takes the general tax calculation of VAT as the blueprint and the tax deduction method based on the tax deduction method, supplemented by a centralized and efficient taxation service, and initially realized the comprehensive value-added tax Replaced sales tax. From the implementation of the financial and insurance industry,