| 基于非寿险分析的营业税改增值税对保险业的影响研究 |
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| 引用本文： | 张德周,赵明利.基于非寿险分析的营业税改增值税对保险业的影响研究[J].投资与合作,2014(8):163-164. |
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| 作者姓名： | 张德周 赵明利 |
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| 作者单位： | 山东大学经济学院,山东济南250100 |
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| 摘 要： | 保险业并未纳入2012年“营改增”范围,但是我国现行保险业营业税制度滞后于我国保险业的发展,因此随着“营改增”试点的进展,保险业进行增值税改革将是大势所趋.本文拟通过借鉴新西兰的反计还原法,设置我国非寿险业增值税制度,运用数据模拟分析“营改增”对非寿险业的影响.
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| 关 键 词： | 非寿险 “营改增” 反计还原法 |
Impact Of Change From Business Tax To VAT On The Insurance Industry-For Non-life Insurance |
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| ZHANG De-zhou,ZHAO Ming-li.Impact Of Change From Business Tax To VAT On The Insurance Industry-For Non-life Insurance[J].Investment & Cooperation,2014(8):163-164. |
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| Authors: | ZHANG De-zhou ZHAO Ming-li |
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| Institution: | (School of Economics Shandong University Shandong Ji’nan 250100) |
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| Abstract: | Insurance was not included in the range of change from business tax to VAT in 2012. But our current insurance business tax system lagged behind the development ofChina’s insurance. So with the development of change from business tax to VAT, insurance industry for VAT reform will be the trend. We intended to design the VAT system for China’s non-life insurance by learning from New Zealand, and to study the impact of change from business tax to VAT on non-life insurance. |
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| Keywords: | Non-life insurance Change from business Tax to VAT Goods and Services Tax |
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