發(fā)布時(shí)間：2018-06-02 11:33

  本文選題：營(yíng)改增 + 財(cái)險(xiǎn)公司��； 參考：《財(cái)會(huì)月刊》2017年26期

【摘要】：保險(xiǎn)業(yè)"營(yíng)改增"以來(lái),出現(xiàn)了稅負(fù)不減反增的現(xiàn)象,其在財(cái)險(xiǎn)公司尤為突出。車(chē)險(xiǎn)是財(cái)險(xiǎn)公司第一大險(xiǎn)種,對(duì)車(chē)險(xiǎn)業(yè)務(wù)進(jìn)行合理的納稅籌劃,對(duì)于降低財(cái)險(xiǎn)公司稅負(fù)具有重要意義。在分析財(cái)險(xiǎn)公司增值稅籌劃原理及需求的基礎(chǔ)上,從車(chē)險(xiǎn)合同定價(jià)、銷(xiāo)售模式和理賠方式三方面分析了"營(yíng)改增"對(duì)車(chē)險(xiǎn)業(yè)務(wù)的具體影響,然后從抵扣鏈條的角度提出了車(chē)險(xiǎn)業(yè)務(wù)增值稅籌劃策略。
[Abstract]:Since the insurance industry "reform and increase", there appears the phenomenon of tax burden increasing, especially in property insurance companies. Automobile insurance is the first kind of insurance in property insurance companies. It is of great significance to reduce the tax burden of property insurance companies by making reasonable tax planning for vehicle insurance business. On the basis of analyzing the principle and demand of VAT planning of property insurance companies, this paper analyzes the specific influence of "business transformation and increase" on auto insurance business from three aspects: contract pricing, sales model and claim settlement. Then put forward the VAT planning strategy of auto insurance business from the angle of deduction chain.
【作者單位】： 九江學(xué)院會(huì)計(jì)學(xué)院;
【分類號(hào)】：F812.42;F842.634
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本文編號(hào)：1968607