营改增对保险行业的财务影响和对策分析以太平保险集团公司为例摘要“营改增”对我国保险行业的影响深刻，这次改革目的是消灭营业税的弊端，使国家的税收制度到达中性原则，同时促进全国市场经济发展。改革的目的是避免营业税在征收时重复征税的弊端，减少纳税人的税负，确保纳税人在纳税时候的公平公正，促进社会经济的转变，加快市场经济的发展。这一政策的实施给各行各业都带来了重大影响，保险行业作为特殊的金融行业更是引起广泛的讨论，保险行业其本身也有很大的特殊性，因此税制改革对保险行业的影响很大。本文结合太平保险集团有限公司的相关数据以及我国保险行业的现状和特殊性，首先对该公司的基本情况进行调查，分析其经营情况和负税情况，最后通过获得的数据进行分析其多方面的影响，提出公司在往后经营需要重视的问题，阐述其对保险行业的有利与不利影响，相对应的提出解决对策。关键词：“营改增”；保险行业；负税：Analysis of the financial impact of replacing business taxwith value added tax on the insurance industry andCountermeasures--Take Taiping Insurance Group Company as an exampleAbstractThe purpose of this reform is to eliminate the malpractice of business tax,make the nationaltax system reach the neutral principle,and promote the development of the national marketeconomy.The purpose of the reform is to avoid the malpractice of repeated taxation whenbusiness tax is collected,reduce the tax burden of taxpayers,ensure the fairness and justice oftaxpayers when they pay taxes,promote the transformation of social economy and acceleratethe development of market economy.The implementation of this policy has brought greatinfluence to all walks of life.As a special financial industry,the insurance industry hasaroused extensive discussion.The insurance industry itself has great particularity,so the taxreform has a great impact on the insurance industry.Based on the relevant data of TaipingInsurance Group Co.,Ltd.and the current situation and particularity of China's insuranceindustry,this paper first investigates the basic situation of Taiping Insurance Group Co.,Ltd.,analyzes its business situation and negative tax situation,and finally analyzes its variousinfluences through the obtained data,puts forward the problems that the company needs topay attention to in the future operation,and expounds its advantages and disadvantages to theinsurance industry Impact,corresponding solutions.Key words:"Replacing business tax with value-added tax";insurance industry;negativetax目录摘要…..........................Abstract........................y调研背景及意义1(一)调研背景1（二)调研目的及意义…二、我国保险行业现状分析(一)我国保险行业基本分析(二)我国保险行业税制改革变化三、太平保险有限公司现状分析…(一)太平保险有限公司基本简介(二)太平保险公司经营情况…四、“营改增”对太平保险有限公司财务影响分析(一)“营改增”后公司产品收入情况.…..c...............................(二)“营改增”后公司缴纳税收情况五、企业完善保险行业增值税税制的对策.................................c(一)企业提高财务人员业务水平5(二)企业加强财务管理制度.5(三)设立企业内部审计…6(四)企业加强增值税发票管理制度(五)企业增设税务管理部门(六)企业完善内部财务软件系统(七)企业增强风险评估能力.7六、政府完善增值税对策…7(一)政府优化增值税计税基础(二)政府适当调整税收制度8