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对于寿险公司而言,由于大部分保险业务为免税业务,在增值税计征时如何计算进项税转出的金额成为寿险行业内值得探讨的问题。增值税进项税额转出的基础规定根据《增值税暂行条例》及其实施细则、财税[2016]36号文(以下简称“36号文”)的相关规定,用于简易计税方法计税项目、免征增值税项目、集体福利或者个人消费的购进货物、加工修理修配劳务、服务、无形资产和不动产产生的进项税额不得抵扣,应进行进项税转出。
For life insurers, since most of the insurance business is tax-exempt business, how to calculate the amount of input tax transferred during the VAT calculation becomes a question worth exploring in the life insurance industry. Basic provisions on the transfer of VAT input VAT In accordance with the relevant provisions of the Provisional Regulations on Value-Added Tax and its implementing rules, Cai Shui [2016] No. 36 (hereinafter referred to as “Circular 36”), Tax items, VAT exemption items, collective welfare or personal consumption of purchased goods, processing and repair services, services, intangible assets and real estate generated input tax shall not be deductible, input tax should be transferred out.