我国全面实施“营改增”政策和国家税务总局颁布《大企业税务风险管理指引》文件 已经有三年时间，在后“营改增”时代，显现出来的税务风险对公司影响日益显著。特别 是金融业一直是世界各国“营改增”的难点，保险业作为金融业的一个主要分支同样具有 这样的难点和特点。随着“营改增”的实施，让多个行业经营的税务基础条件发生重大变 化，对这些行业所在公司的税务管理产生重大挑战。在后“营改增”时代，如何加强现有 的税务风控体系，防控潜在的税务风险也成为财产保险公司在发展中必须解决的问题。 本文采取理论联系实际的方法，沿着“分析现状——提出问题——给出对策”的思路， 首先深入了解后“营改增”时代，财产保险公司的现状和涉税情况。然后选取ACX公司这 一全国性的财产保险公司作为案例，对ACX公司的基本情况和近年来的经营业绩做了较为 全面的总结。依照国家税务局颁发的《纳税评估管理办法（试行）》文件观察ACX公司的 财务数据，发现其在全面实施“营改增”政策后，有潜在的税务风险，需要及时防范并完 善其税务方面的风险管理。 从现状发现，ACX公司外部和内部都存在税务管理风险，外部风险主要是难以及时全 面学习快速更新的税收相关法律导致的税务风险和系统技术不能跟上税制变更导致的税 务风险。内部风险主要是在开展业务时发票的合规性引起税务风险和账务处理不当导致的 税务风险。从这些风险中总结出ACX公司产生以上税务风险的原因，主要概括为企业税务 风险管理理念淡薄、企业税务风险信息交流不畅和企业税务风险管理人员专业管理水平不 足。最后，根据ACX公司的实际情况，本文给出针对性的税务风险防控措施，主要包括： 完善税务风险管理体系、提高员工税务素质、建立税务风险识别评估体系和保证税务信息 沟通通畅。 由于“营改增”对财产保险公司影响重大，能否正确应对改革会直接影响到公司后续 的健康发展。因此，保险业在后“营改增”时代，对财产保险公司的税务风险防控的研究 是具有着重要意义。 本文的研究创新之处是既有研究行业的创新，集中的探索后“营改增”时代对于财产 保险公司税务风险的研究，也在具体财产保险公司的实际税务风险案例中展开分析，总结 探索财产保险公司的税务风险防控措施。 关键词：营改增；税务风险；财险公司 II Abstract Since China fully implemented the policy of replacing business tax with value-added tax and the State Taxation Administration promulgated the document "guidance on tax risk management of large enterprises", tax risks have attracted the attention of property insurance companies and become a problem that property insurance companies must solve in their development. This paper adopts the method of combining theory with practice and follows the train of thought of "analyzing the current situation -- putting forward problems -- putting forward countermeasures". Firstly, it has a deep understanding of the status quo and tax-related situation of property insurance companies after the comprehensive implementation of "replacing business tax with value-added tax". Secondly we take the ACX company for an example, and make a comprehensive summary of the basic situation of the ACX company and business performance in recent years. After observing the financial data of ACX company according to “the tax assessment management measures (trial)” issued by the State Taxation Administration, it is found that there are certain tax risks after the comprehensive implementation of the policy of replacing business tax with value-added tax. The external risks are mainly the tax risks caused by the formulation of tax laws, the tax risks caused by the defects of tax authorities and the tax risks caused by technological changes.The internal risks are mainly the risks caused by the lack of tax risk awareness during the business operation and the tax risks caused by improper management . Then, the reasons for the above tax risks of the ACX company are summarized from these risks, mainly including weak enterprise tax risk management concept, imperfect tax risk management system, poor communication of enterprise tax risk information and insufficient professional management abilities of enterprise tax risk management personnel. Finally, according to the actual situation of the ACX company, this paper proposes targeted prevention and control measures for tax risks, mainly including: improving the tax risk management system, improving the tax quality of employees,establishing the tax risk identification and evaluation system, and ensure smooth communication of tax information. Since "replacing business tax with value-added tax" has a significant impact on property insurance companies, whether it can properly deal with it will directly affect the subsequent healthy development of the company. Therefore, when the insurance industry is faced with "replacing business tax with value-added tax", it is of great significance to the research on tax risk prevention and control of property insurance companies. Key words: Business Tax to VAT; Tax Risk; Property Insurance Company III 目 录 摘要 ................................................................................................................................................ I Abstract ........................................................................................................................................... II 一、绪论 ......................................................................................................................................... 5 （一）研究背景与意义 ............................................................................................................. 5 1.研究背景 .............................................................................................................................. 5 2.研究意义 .............................................................................................................................. 5 （二）国内外研究综述 ............................................................................................................. 6 1.国外研究综述 ...................................................................................................................... 6 2.国内研究综述 ...................................................................................................................... 8 （三）研究内容与方法 ............................................................................................................. 9 1.研究内容 .............................................................................................................................. 9 2.研究方法 .............................................................................................................................. 9 （四）本研究的特色和新颖之处 ........................................................................................... 10 二、相关概念及理论基础 ........................................................................................................... 11 （一）相关概念 ....................................................................................................................... 11 1.营业税 ................................................................................................................................ 11 2.增值税 ................................................................................................................................ 11 3.税务风险 ............................................................................................................................ 12 4.税务风险管理 .................................................................................................................... 12 （二）理论基础 ....................................................................................................................... 13 1.税收中性理论 .................................................................................................................... 13 2.最优流转税理论 ................................................................................................................ 13 3.税收负担论 ........................................................................................................................ 14 4.税务风险管理理论 ..........................................................................................................