金融保险业“营改增”后面临的困境及出路

金融保险业“营改增”后面临的困境及出路

内 容 摘 要

随着增值税改革的不断深化,金融保险行业进行“营改增”改革也在不断地推进，“营改增”作为我国金融保险行业重要的改革项目和减税的重要内容，在一定程度上完善了税收制度，避免重复征收，对我国的经济结构起到了一定的调整和优化。

“营改增”继在上海的改革试点后，在更多地区、行业逐步推开，同时，建筑业、房地产业、金融保险业也逐步完成“营改增”。 在营改增之前，金融企业在按照企业收入情况来纳税的过程中很容易出现重复纳税的现象，增加金融企业的税负；而保险业实行的营业税是价内税，计税依据是保险公司经营收取的全部保费，营业税最终计入每份保单的保费中，营业税的高低直接影响到保费的高低。

本文阐述了金融保险业"营改增"后面临的困境,提出了金融保险业"营改增"后的出路及路径选择,以便更好地推进金融保险行业的“营改增”改革,促进金融保险行业的健康发展。

[关键词]：“营改增”，金融保险业，问题，出路

目    录

第一章   绪论·····················································3

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

1.2  “营改增”的定义··············································3

1.3   营业税与增值税的区别·········································3

1.4   “营改增”的重大意义·········································3

1.5   金融保险业的定义·············································4

1.6   “营改增”与金融保险业的意义·································4

第二章   关于金融保险业“营改增”···································4

2.1   金融保险业“营改增”的时间···································4

2.2   “营改增”对金融保险业的税负影响数据·························4

   金融保险业“营改增”后面临的困境·························4

3.1   “营改增”后对保险行业的影响·································4

3.2   “营改增”后对金融行业的影响·································5

3.3   金融保险业“营改增”面临的难题·······························6

第四章   金融保险业“营改增”后的出路·····························7

4.1   金融业“营改增”后的出路·····································7

4.2   保险业“营改增”后的出路·····································8

4.3   金融保险业“营改增”路径选择·································8

第五章   结束语···················································9

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