保险企业营改增会计处理探析  

On the Accounting Methods of Business Tax Reform for VAT in the Insurance Industry

作　　者：徐涛[1] 温慷丽 刘亚敏[2] 

机构地区：[1]中央财经大学财政税务学院,北京100081 [2]中国人民大学财政金融学院,北京100872

出　　处：《湖南商学院学报》2016年第6期86-91,共6页Journal of Hunan Business College

摘　　要：自2016年5月1日起,营改增改革由之前的局部试点开始全面扩展到建筑业、房地产业、金融业以及生活服务业各个领域,营业税被彻底取消。保险行业是金融业的组成部分,所以保险企业的营改增将会是此次改革的重要内容。本文将结合保险企业自身的特点,就营改增政策的基本内容、营改增的会计核算处理方法,以及改革对保险企业的影响,提出了观点和看法。Since May 1, 2016, the pilot project to replace business tax with value-added tax （VAT） was extended to construction industry, the real estate industry, financial industry, service industry, etc., and the business tax was completely canceled. The insurance industry is part of the financial sector. So business tax reform for VAT in insurance enterprise will become important. According to the reform policy, accounting processing methods, the influences to insurance business, and the characteristics of insurance companies, this study proposes its own viewpoints through detailed analysis.

关 键 词：保险企业 营改增 会计核算 

分 类 号：F275[经济管理—企业管理] F842[经济管理—国民经济]