中国保险业税负问题研究

发布时间：2018-03-09 16:07

本文选题：保险企业　切入点：保险税制　出处：《西南财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：我国保险行业自1978年重新开办以来,取得了很大的发展,保费收入、赔付金额等都有着比较大幅度的增长,这一方面反映了大众开始慢慢地接受了保险,另一方面也反映了保险越来越积极地发挥着其社会稳定器的作用。与此同时,反映保险行业发展程度的保险深度和保险密度这两项指标也有着显著增长,这表明保险发展的质量也比较良好。保险市场经营主体不断增加,并且层次性开始逐渐显现,由最初的一家发展到现在的近两百家,保险经纪公司、保险代理公司等新兴的保险市场经营主体也开始崭露头角。近年来,国家对于保险行业进行扶持的措施也不少,例如“国十条”等,这些都表明,保险作为公众眼中的朝阳行业正沿着正确的发展道路大步前行。但目前学界对于保险业税负过高的讨论也逐渐增加,究竟税负究竟是否过高?如果过高,政府又应该如何为保险企业减负,这正是本文探讨的主要内容。一、论文的主要内容和主要观点本篇论文的主体内容分为四章,分别从保险公司税制、税负理论和指标选定、保险公司税负测量、原因分析和优化路径这四个方面展开叙述。论文主要内容和观点概述如下： 1.我国保险行业经过开办、停办、复苏、繁荣四个阶段,经过几个阶段的积累,保险行业开始逐步与中国发展紧密相连、与国际接轨,为经济快速发展注入源源不断动力的同时,也为经济稳定发展提供了比较坚实的保护壳。我国保险税制的主要内容则为营业税税制和所得税税制,目前针对保险业专门的税务规定较少,这也成为导致保险税负居高的主要原因。 2.美国、英国、日本、加拿大、法国的保险发展在世界保险行业内处于领先地位,他们的保险税制与我国有着一定的差别,一是营业税的税率较低,二是企业所得税相关的税收优惠多、可扣除项目具体规定详细。这些国家对于我国保险税制优化从而降低保险企业税负的借鉴意义主要如下： (1)确定合理的税基。要允许在确定营业税和企业所得税前进行适当的扣除,如保单红利等。同时要允许足额适当的风险准备金在所得税前扣除,增强保险公司抵御风险的能力,并且关键是要建立适当的巨灾准备金并允许在税前列支。 (2)分险种有区别对待。由于不同保险产品的不同原理,以及国家在经济发展各个阶段不同的政策取向,分险种有区别地采用税收政策,一方面能体现公平,另一方面也能发挥税收对于保险的调节作用。 (3)对保险业要适用较低税率。从发达国家保险发展历程来看,大部分国家对保险业的制定的税率偏低,这对于扶持保险业发展,促进保险更好地发挥经济补偿、社会保障等方面的作用有着重要意义。 3.保险税负即保险企业税收负担,体现这一国的税负水平,同时也体现着一国保险行业为社会再分配做出的贡献。本文主要探讨保险企业宏观税负即综合税负率和微观税负率,包括流转税税率、所得税税率,同时为了更好地反映所得税税率,分析了保险企业准备金提存率。文章通过选取中国人民财产保险公司、中国人寿保险公司、中国太平财产保险公司、中国太平人寿保险公司、中国太平洋财产保险公司、中国太平洋人寿保险公司、中国平安财产保险公司、中国平安人寿保险公司2008年、2009年和2010年的相关经营数据来分析各企业的宏微观税负状况。通过分析发现财产保险公司税负水平显著高于人寿保险公司水平、保险公司综合税负率高于社会平均税负率。与此同时,为了辨别金融企业间的税负水平,文章选取了中国农业银行、中国中信证券公司2009年、2010年的经营数据分析了银行业和证券业的流转税税率和所得税税率。经过对比发现,保险公司特别是财产保险公司的税负水平高于其他金融业的税负水平。通过相关保险理论和税收理论,可以看出保险公司产品的长期性和储蓄性、对保险企业相关税收优惠缺乏等原因导致了这一状况。由此作者得出,通过一系列政府层面的措施降低保险企业税负率的显得十分必要并且迫切。 4.降低保险企业税负水平的具体措施应针对保险公司目前税制的问题来制定,因此优化路径非常明晰。无论是营业税税制优化,还是所得税税制优化,都应该从以下几个方面来着手：一是根据保险产品特性合理确定税基,在合理的范围内降低相关税率；二是根据保险企业在规模上、盈利水平上、保险产品上、区域发展各方面的差距制定有区别、有层次的税率结构；三是着手相关税收优惠措施的制定。从营业税税制方面来说,还应该加紧创造条件将保险业纳入到“营改增”的体系中来,让保险业参与到专业化分工生产中来；从所得税税制方面来说,要在优化扣除项目上做足功夫,通过建立健全保险巨灾准备金扣除制度等措施增加保险企业应扣除的项目,加大国家层面对保险公司的扶持。总之,本篇论文认为,保险公司相比其他行业或者金融系统内其他行业确实税负偏高,应积极吸取其他国家在优化保险公司税制方面的经验,结合本国已做出的积极探索和本国保险公司发展实际,通过一系列的努力优化保险公司税制、降低保险公司税负。二、本文的主要创新点和不足 1.主要创新点。本篇论文的主要创新点在于结合了国外保险税收制度成熟国家的经验,并且选取了我国财险行业和寿险行业有代表性的上市公司,通过已披露的资产负债表信息和利润表信息,选取典型数据进行税负测量。并且通过各种税负指标来进行宏微观的综合测量,以期祥实、客观地反映我国保险公司的税负水平。另一方面,作者根据自己所学的保险知识和税收知识,根据保险公司的经营特性和保险特性探讨优化保险公司税制的措施和办法。分营业税和所得税两方面分别分析优化路径,做到尽可能地有的放矢。 2.文章不足。文章受相关专业知识的影响,未从福利经济学和效用论方面来探讨征税对保险公司、投保人的相关影响。同时,受文章篇幅影响,在保险公司和其他金融行业的样本选取上存在样本过小,从而导致总括性不强的问题,具体情况还有待深入分析。在提出相关建议方面,由于实践经验不足,可能存在措施可操作性不强,另一方面提出的建议可能仅限于理论层面,未就具体操作提出自己的看法。
[Abstract]:China's insurance industry since 1978 since the start, has achieved great development, premium income, the payment amount has a relatively large increase, on the one hand reflects the public began to slowly accept insurance, on the other hand also reflects the insurance more actively play the role of social stabilizer. At the same time, these two indicators reflect the depth and density of insurance insurance industry development level has significant growth, which indicates that the quality of insurance development is relatively good. The insurance business is increasing, and the level gradually, from the initial development of a now nearly two hundred, the insurance brokerage company, the insurance agent company emerging insurance market operators have begun to emerge. In recent years, the national insurance industry to support measures are many, such as the "Ten States", these are It shows that insurance, as the public's view of the sunrise industry, is walking along the right path of development.
But at present, the discussion on the high tax burden of the insurance industry is also increasing. How high is the tax burden? If it is too high, how the government should reduce the burden on the insurance companies is the main content of this paper.
First, the main contents and main points of the paper
The main content of this paper is divided into four chapters, which are narrated from four aspects: the tax system of the insurance company, the theory of tax burden and the selection of indicators, the measurement of the tax burden of the insurance company, the cause analysis and the optimization path.
1. of China's insurance industry after open, closed, recovery, prosperity of four stages, after several stages of accumulation, the insurance industry began to gradually China and development are closely linked, with international standards, for the rapid economic development has injected Everfount power at the same time, also provides a protective shell solid for stable economic development. The main contents of my in the insurance tax system for business tax and income tax, for the insurance industry special tax provisions less, which also become the leading cause of the high tax burden of insurance.
2. the United States, Britain, Japan, Canada, France, the insurance development in a leading position in the world insurance industry, their insurance tax system and China has a certain difference, one is the business tax rate is low, the two is related to corporate income tax preferential tax deductible, the specific provisions of the project with these countries. For the optimization of the insurance tax system in our country so as to reduce the tax burden of the insurance enterprise reference as follows:
(1) to determine the reasonable tax base should be allowed. In determining the business tax and enterprise income tax for proper deductions, such as policy dividends. At the same time to allow full appropriate risk reserve tax deduction in the insurance company, enhance the ability to resist risks, and the key is to establish appropriate catastrophe reserves and allow deductibility.
(2) sub categories have differently. Due to the different principle of different insurance products, as well as different countries in different stages of economic development policy, divided between the categories of tax policy, on the one hand can reflect the fair, on the other hand can also play a regulating role of tax for insurance.
(3) the low tax rate should be applied to the insurance industry. From the perspective of insurance development in developed countries, most countries have low tax rate on the insurance industry, which is of great significance for supporting the development of insurance industry, promoting the insurance to better play the role of economic compensation and social security.
3. insurance insurance tax is the tax burden of enterprises, reflecting the level of the country's tax burden, but also reflects a country's insurance industry to make contributions to social redistribution. This paper mainly discusses the macro tax burden is the insurance enterprise tax burden and micro tax burden rate, including tax rate, the tax rate at the same time, in order to better reflect the the tax analysis of the reserve rate. Insurance companies taking China People's Insurance Company of China, life-insurance company, Chinese Pacific Property Insurance Company, Chinese Taiping Life Insurance Co, China Pacific Property Insurance Co, Pacific Life Insurance Company China, Ping An Property Insurance Company, China Ping An Life Insurance Company of China in 2008, 2009 and 2010 of the relevant business data to analyze the macro tax burden of the enterprise. Through the analysis of property insurance the corporate tax burden level significantly Compared with the life-insurance company level, the insurance company comprehensive tax rate is higher than the social average rate tax. At the same time, in order to identify the level of financial enterprise's tax burden, the article selected the Agricultural Bank Chinese, Chinese China Citic Securities Co in 2009, 2010 the business data of the banking and securities transfer tax and income tax. After comparison, the insurance company especially the level of property insurance company's tax burden is higher than other financial sector tax. Through the relevant insurance theory and tax theory, we can see that the long-term savings and insurance products, the reason for the insurance company as a result of the lack of tax benefits related to this situation. The author concludes that through a series of government measures to reduce it the insurance business tax rate is very necessary and urgent.
4. specific measures to reduce the tax burden level of the insurance enterprises should be aimed at the problem of insurance company at present the tax system to develop, so the optimal path is very clear. Both the business tax and income tax system optimization, optimization, ought to begin from the following aspects: one is to determine a reasonable tax base according to the characteristics of insurance products, reduce the tax rate in the reasonable the range is two; according to insurance companies in terms of size, profitability, insurance products, the regional development gap to make difference, tax structure; three is to formulate relevant preferential tax measures. From the business tax tax system, also should step up efforts to create conditions for insurance will be incorporated into the "replacing business tax with value-added tax(VAT)" system, let the insurance industry to participate in the specialization in production; from the income tax system is concerned, to make efforts in the optimization of deductions, by Measures should be taken to increase the deduction system of insurance giant disaster reserve and so on to increase the items that should be deducted by the insurance enterprises and increase the support of the insurance companies in the national level.
In conclusion, this thesis believes that the insurance company compared to other industries or other industries in the financial system's tax burden is high, should actively learn from the experience of other countries in terms of the optimization of the insurance tax system, combined with the actual development and actively explore the domestic insurance company's domestic has been made, through a series of efforts to optimize the insurance company tax, reduce the tax burden of insurance companies.
Two, the main innovation points and shortcomings of this article
The 1. main innovations. Main innovation of this paper is to combine the foreign insurance tax system in developed countries, and the insurance industry in our country and the life insurance industry representative listed companies, has been disclosed by the balance sheet and income statement information of tax information, select the typical measurement data and through various. The tax burden indicators to measure the micro macro comprehensive, in order to Cheung fact, objectively reflect the level of China's insurance company tax.
On the other hand, the author according to their study of the knowledge of insurance and tax knowledge, according to the operating characteristics and the characteristics of insurance insurance companies to explore the measures and methods for optimization of the insurance tax system. Two aspects of business tax and income tax are analyzed to optimize the path and do as much as possible to put some.
Article 2.. The influence of lack of related professional knowledge, not from the welfare economics and utility theory to discuss tax on insurance companies, affecting the insured. At the same time, the article length effect in insurance companies and other financial industry samples present in the sample is too small, resulting in the problem is not strong, the specific situation needs further analysis. In the proposed, due to lack of experience, there may be a measure of operability is not strong, on the other hand, the proposed recommendations may be limited to the theoretical level, not on specific operation put forward their own views.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F842.3

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