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2016年3月18日,国务院常务会议做出决定,保险企业从2016年5月1日起全面施“营改增”。2016年3月24日,财政部与税务总局共同颁布了《关于全面推开营业税改征增值税试点的通知》(以下简称36号文),规定保险业于5月1日起全面实施营改增。一个国家税制改革对于任何行业的影响都是全面而深刻的,保险行业也不例外。从具体的财务管理工作、到公司的系统改造乃至销售模式的转变等,都因此次“营改增”而产生深远的变化。本文就营改增对保险业的影响展开具体分析。
March 18, 2016, the State Council executive meeting made a decision, insurance companies from May 1, 2016 full implementation of “battalion change”. On March 24, 2016, the Ministry of Finance and the State Administration of Taxation jointly promulgated the “Circular on Pilot Opening of the Business Tax Reform and Levy of Value-added Tax” (Circular 36), which stipulates that the insurance industry should fully implement the business reform starting May 1 increase. The impact of a national tax reform on any industry is comprehensive and profound, the insurance industry is no exception. From the specific financial management, to the company’s system transformation and even the change of sales mode, etc., all of which have caused far-reaching changes during the “battalion change”. This article analyzes the impact of the reform of the camp on the insurance industry.