实物赔付还是现金赔付?——营改增后财产保险公司进项税额抵扣的困境与对策  

Physical Payments or Cash Payments?——Dilemma and Countermeasure for Input Tax Deduction of Property Insurance Companies after the Reform of BT to VAT

作　　者：王静静 崔玉卫[1] 周平根[1] 

机构地区：[1]三江学院,江苏南京210012

出　　处：《保险职业学院学报》2018年第5期48-51,共4页Journal of Insurance Professional College

摘　　要：向客户赔付现金还是实物?是财产保险公司面临的两种不同赔付方式,这两种不同的赔付方式不仅带来税负差异的困境,也折射出营改增后保险业面临的增值税理论和制度困境。根源在于现行增值税政策的多档税率,影响了税收中性原则。解决的方向是进一步简并税率,这是增值税改革的大势所趋。Property insurance companies are faced with two different payment methods, physical payments or cash payments. These two different payment methods not only bring about the dilemma of tax difference, but also reflect the VAT theory and institutional dilemma faced by the insurance industry after the reform of BT to VAT. The root cause is that the current VAT policy has multiple tax rates due to various reasons, which affects the tax neutral principle. The countermeasure is to further degenerate the tax rate, which is the general trend of VAT reform.

关 键 词：营改增 实物赔付 现金赔付 保险公司 税额抵扣 

分 类 号：F840.47[经济管理—保险]