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在本次保险业营改增中,对于保险公司开展财产保险业务发生的理赔支出能否抵扣增值税进项税的问题尚未有明确的政策规定。本文区分是否存在保险合同,对其增值税进项税抵扣情况进行分析。
In this change of insurance business, there is no clear policy requirement on whether the insurance company can carry out the property insurance business to offset the VAT input tax. This article distinguishes whether an insurance contract exists and analyzes the deduction of VAT on input VAT.