A Research About The Tax Pattern Design Of VAT System Reform Of The Insurance Industry In China And Its Impact

Tilt to the third industry in our country industry structure in the process of financial insurance industry as a core plate got the support of our government, but also the financial insurance industry in our country recent ten years shows high speed development, the insurance industry has become one of the fastest growth industries in recent years. And for the insurance business tax problems caused by the tax burden is overweight, affect the integrity of the deductible VAT chain in our country to discuss also reached a peak in recent years, theory and practice on the mode of study has yet to have a unified the answer. In terms of national policy, to start on January 1,2012 implementation of comprehensive business tax change paid VAT tax reform plan although including financial insurance industry, but the specific policy dragged on, landing until May 1,2016 announced the full implementation of the camp to increase. From these two aspects can be seen that although the insurance industry in our country is in a high-speed growth period of development, and national policy support its accelerated development, but for its tax reform was met with a lot of problems.According to the above problem, this paper, the empirical part through the surrounding design after the camp in the insurance industry to increase tax mode, the insurance industry of our country’s tax reform design \"1+1\" taxation mode of gradual development. First of all, through the analysis of tax no.36, on the basis of this thesis studies the rationality and practical significance of moving forward; Second, the paper analyze the insurance industry at home and abroad at present stage tax practice, it is concluded that at the present stage is relatively mature value-added tax accounting, a total of four, each have advantages and disadvantages, should be combined with the actual taxation pattern combined with application; Third, on the theoretical research of domestic and foreign scholars generally think that the development of the insurance industry to national economy has a positive role in the unreasonable tax system at present stage, the insurance industry value-added tax levy patterns vary, disagree. On this basis, based on the principle of tax neutral as design principles, the basic theory of turnover tax, insurance related evaluation model as a support, tax from the two aspects of design patterns:the first is for the design of pattern to adjust measures to local conditions, macro economy and the development of insurance industry in China is analyzed, do matting for the pattern design of tax; The second is for the international mainstream of six kinds of VAT tax mode, combined with the data of descriptive statistical analysis, based on the analysis of the development of insurance industry in our country to tax model constraint set, it is concluded that the insurance industry in our country in the world, high taxes, and national development level does not match, at the same time, the choice of VAT rates and class requires dynamic formulation.Under the above research results, this paper then 24 at 96% market share in the insurance industry in our country insurance companies as the research object, to different stages of development to our country economy to design mode of" 1+1" VAT-on the basis of the eu tax law, mid late in New Zealand the reduction method for the prototype design. On the basis of this, by the method of using large sample confirmed the eu duty-free business divisions the input tax of fixed proportion. And calculate the New Zealand counterplot reduction method of the insurance industry in our country the tax changes.In case study, the selection of the leading enterprises of China life insurance industry as the analysis object, a comprehensive analysis of the camp to increase after tax changes caused by tax mode, then financial indicators of tax changes caused by the company or the change of the performance indicators are analyzed. And on the company’s operating management also has carried on the front desk to the change of the camp to increase business level, operational mode and the background support level analysis, put forward the countermeasures and planning scheme.