营改增对保险行业的财务影响和对策分析——以太平保险集团公司为例摘要“营改增”对我国保险行业的影响深刻，这次改革目的是消灭营业税的弊端，使国家的税收制度到达中性原则，同时促进全国市场经济发展。改革的目的是避免营业税在征收时重复征税的弊端，减少纳税人的税负，确保纳税人在纳税时候的公平公正，促进社会经济的转变，加快市场经济的发展。这一政策的实施给各行各业都带来了重大影响，保险行业作为特殊的金融行业更是引起广泛的讨论，保险行业其本身也有很大的特殊性，因此税制改革对保险行业的影响很大。本文结合太平保险集团有限公司的相关数据以及我国保险行业的现状和特殊性，首先对该公司的基本情况进行调查，分析其经营情况和负税情况，最后通过获得的数据进行分析其多方面的影响，提出公司在往后经营需要重视的问题，阐述其对保险行业的有利与不利影响，相对应的提出解决对策。关键词：“营改增”；保险行业；负税；Analysis of the financial impact of replacing business tax with value added tax on the insurance industry and ICountermeasures-- Take Taiping Insurance Group Company as an exampleAbstractThe purpose of this reform is to eliminate the malpractice of business tax, make the national tax system reach the neutral principle, and promote the development of the national market economy. The purpose of the reform is to avoid the malpractice of repeated taxation when business tax is collected, reduce the tax burden of taxpayers, ensure the fairness and justice of taxpayers when they pay taxes, promote the transformation of social economy and accelerate the development of market economy. The implementation of this policy has brought great influence to all walks of life. As a special financial industry, the insurance industry has aroused extensive discussion. The insurance industry itself has great particularity, so the tax reform has a great impact on the insurance industry. Based on the relevant data of Taiping Insurance Group Co., Ltd. and the current...
