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营业税改征增值税(以下简称“营改增”)的全面实施将对保险业产生深远的影响,本文分别对人身保险产品和财产保险产品的价格受“营改增”的影响进行研究,认为保险产品的价格在“营改增”背景下总体有下降的趋势,但表现显著情况不同。财产保险因为进项税抵扣渠道丰富,价格下降趋势明显,人身保险反之。该项改革措施对现有产品和新产品的价格影响也不一致,现有产品的实际价格是下降的,新产品会根据进项税抵扣比例不同而存在不同,抵扣比例高的险种未来有降价趋势,而抵扣比例低的险种有通过价格转嫁税负的可能性,并针对现阶段的运行情况提出相关的完善建议。
The full implementation of the VAT reform (hereinafter referred to as “VAT reform”) will have far-reaching impact on the insurance industry. In this paper, the prices of life insurance products and property insurance products are respectively affected by the “VAT reform” According to the research, the prices of insurance products generally show a downward trend under the background of “business reform and increase”, but the performance is obviously different. Property insurance because of input tax deductions rich channels, the obvious downward trend in prices, personal insurance and vice versa. The reform measures have different effects on the prices of existing products and new products. The actual prices of existing products are declining, and the new products will differ according to the input tax deduction ratio. In the future, the higher the proportion of deductible insurance products, there will be a price reduction Trend, while the low proportion of the types of insurance deductions through the possibility of tax burden, and for the current phase of the operation of the relevant recommendations made.