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金融保险业是营业税改征增值税改革中的难点行业,因此测算与比较保险业的流转税实际税负对于推进“营改增”具有重要的决策意义。本文立足于保险业内部各企业之间的比较以及保险企业与非保险类金融企业和其他服务企业之间外部比较的多维视角,利用1998～2010年度中国保险企业及其他有关数据,从总量和结构两方面对保险企业的流转税税负状况与变动趋势进行了实证分析。研究结果表明:保险业的流转税实际税负水平呈逐年下降趋势,但财产保险公司的税负仍高于非保险类金融企业与其他服务企业;保险业内部企业之间的流转税税负结构欠均衡。
The financial insurance industry is a difficult industry in the business tax reform and VAT reform. Therefore, measuring and comparing the actual tax turnover tax in the insurance industry is of decisive importance for advancing the reform of the VAT reform. Based on the comparison among various enterprises in the insurance industry and the external comparison between the insurance companies and non-insurance financial enterprises and other service enterprises, this paper uses the Chinese insurance enterprises from 1998 to 2010 and other relevant data, Structure of the two aspects of the turnover tax turnover of insurance companies and changes in the trend of empirical analysis. The results show that the actual tax burden of turnover tax in insurance industry is declining year by year, but the tax burden of property insurance companies is still higher than that of non-insurance financial enterprises and other service enterprises. Unbalanced