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随着经济迈入新常态,我国税制改革也正式进入攻坚期、深水区。“营改增”在上海试点完成后,包括建筑业、金融业、以及部分生活服务业在内的各大行业也在逐渐完成营改增,其中“营改增”对于金融服务业中的保险业又具有重大影响。金融保险业的业务较为复杂,“营改增”会给保险公司的绩效带来严峻挑战,给保险公司经营模式带来重大改变。本文以此为基点探讨“营改增”给保险公司税负和绩效带来的影响,并根据分析提出相对应的应对措施。
With the economy entering a new normal, China’s tax reform has officially entered a crucial period and deep-water area. After the completion of the pilot project in Shanghai, the major industries including the construction industry, the financial industry, and some of the daily service industries are gradually completing the reform of the camp. Among them, The insurance industry in the industry has a significant impact. The business of the financial and insurance industry is more complicated. “Increasing business and increasing profits” will pose severe challenges to the performance of insurance companies and will bring about major changes in the business model of insurance companies. This article uses this as a starting point to discuss the impact of the “tax reform” on the tax burden and performance of insurance companies, and put forward the corresponding countermeasures based on the analysis.