CAJ | 학술논문

保险业并未纳入2012年“营改增”范围，但是我国现行保险业营业税制度滞后于我国保险业的发展，因此随着“营改增”试点的进展，保险业进行增值税改革将是大势所趋。本文拟通过借鉴新西兰的反计还原法，设置我国非寿险业增值税制度，运用数据模拟分析“营改增”对非寿险业的影响。
보험업병미납입2012년“영개증”범위，단시아국현행보험업영업세제도체후우아국보험업적발전，인차수착“영개증”시점적진전，보험업진행증치세개혁장시대세소추。본문의통과차감신서란적반계환원법，설치아국비수험업증치세제도，운용수거모의분석“영개증”대비수험업적영향。
Insurance was not included in the range of change from business tax to VAT in 2012. But our current insurance business tax system lagged behind the development of China’s insurance. So with the development of change from business tax to VAT, insurance industry for VAT reform wil be the trend. We intended to design the VAT system for China’ s non-life insurance by learning from New Zealand, and to study the impact of change from business tax to VAT on non-life insurance.