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自国家实行营业税改为增值税之后,对各行各业的会计核算产生重大影响,各机构纷纷进行会计核算体系改革,完善税收的管理,在不违背法律的情况的前提下进行合理避税,保障企业价值最大化的实现。本文主要是在“营改增”的背景下,通过实行增值税对保险行业净利润、净资产收益率、财务决策的影响,研究分析保险产品的价格变动变化,并提出相应的建议措施,以期对我国保险企业的经营发展提供借鉴。
Since the implementation of the national business tax into value-added tax, it has had a significant impact on accounting in all trades and professions. All agencies have carried out the reform of the accounting system and improved the management of tax revenues. They conducted reasonable tax avoidance under the premise of not violating the law and guaranteed enterprises Realization of maximizing value. This paper mainly studies the impact of the VAT on the net profit of the insurance industry, return on net assets and financial decision-making in the context of “increasing profits ”, analyzes and analyzes the changes in the price of insurance products, and puts forward the corresponding suggestions , With a view to provide reference for our country’s insurance business development.