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dc.contributor.advisor李庆霞
dc.contributor.author巴胜平
dc.date.accessioned2018-12-05T01:29:23Z
dc.date.available2018-12-05T01:29:23Z
dc.date.issued2017-11-01
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/169048
dc.description.abstract本文首先对我国“营改增”的历史进程进行了回顾,其次对保险业征收营业税存在的问题进行了分析。接着对国外保险业征收增值税的方法进行了论述,借鉴国外保险业征收增值税的经验,有助于我国保险业的“营改增”的平稳过渡。然后重点分析了“营改增”对保险公司其他税费和理赔方式的影响。 为研究“营改增”对保险公司流转税税负和净利润变化情况的影响,本文选择平安产险进行了案例分析,发现在6%的税率下,赔付支出凭账抵扣与凭票抵扣相比,保险公司流转税税负下降得更多。 利用我国保险公司2009-2016年的经营数据,本文最后使用有效税率(ETR)指标分别对财产保险公司和人寿保险公司的税收负担进行测算,发现相对于人寿保险...
dc.description.abstractThis paper firstly reviews the historical process of "replacing Business Tax with Value Added Tax" in China, and then analyzes the problems existing in the collection of business tax in the insurance industry. In addition, the methods of collecting VAT in foreign insurance industry are discussed. Drawing lessons from the experience of imposing value-added tax in foreign insurance industry can help...
dc.language.isozh_CN
dc.relation.urihttp://210.34.4.28/opac/openlink.php?strText=56615&doctype=ALL&strSearchType=callno
dc.source.urihttp://etd.xmu.edu.cn/detail.asp?serial=60917
dc.subject保险业
dc.subject“营改増”
dc.subject税收负担
dc.subjectInsurance industry
dc.subjectReplacing Business Tax with Value Added Tax
dc.subjectTax Burden
dc.title“营改增”对我国保险公司税负的影响研究
dc.title.alternativeThe Study on the Impact of "Replacing Business Tax with Value Added Tax" on China's Insurance Companies
dc.typethesis
dc.date.replied2017-04-27
dc.description.note学位:保险硕士
dc.description.note院系专业:经济学院_保险硕士
dc.description.note学号:15620141152088


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