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“营改增”是我国深化财税体制改革和供给侧改革的重要举措,无论对保险业自身还是其服务对象都有着重大影响。在征管方法上,增值税与营业税几乎完全不同,这就要求保险业主动研究、加强管理,努力规避法律风险。本文探讨了“营改增”对保险行业税务管理、内部流程以及利润的影响,并有针对性地提出了保险行业在加强税务管理、规划业务流程方面的建议,并建议保险监管部门关注“营改增”对行业趋势的引导,积极调整监管行为。
The reform of the fiscal revenue and tax system and the reform of the supply side are important measures for our country, both in the insurance industry and its clients. In the collection and management methods, VAT and sales tax is almost completely different, which requires the insurance industry initiative to study and strengthen management, and strive to avoid legal risks. This paper explores the impact of “Yingzengzeng” on tax management, internal processes and profits of the insurance industry, and puts forward some suggestions on how to strengthen tax management and plan business processes in the insurance industry. It also suggests that insurance regulatory authorities should pay attention to “Camp change” guide the trend of the industry, and actively adjust the regulatory behavior.