On July 1 day, insurance institutions began to use the new version of special invoices.
Our reporter Zhu jun 2004-10
Morning News Banks, postal services, auto dealers, auto clubs and other part-time insurance institutions have always been a blank area of taxation. However, from July this year 1, these part-time insurance agencies will also receive unified invoices for insurance intermediary services and pay taxes according to regulations.
In order to solve the problems of unreasonable charges and disguised misappropriation of insurance premiums by insurance intermediaries, China Insurance Regulatory Commission and State Taxation Administration of The People's Republic of China jointly issued the Notice of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Insurance Regulatory Commission and China Insurance Regulatory Commission on Regulating the Invoice Management of Insurance Intermediary Services, requiring that the unified invoice for insurance intermediary services be used nationwide from July 1 day, and the old version of the invoice for insurance intermediary services be prohibited from June 65438+February 3 1 day. The insurance agent writes white notes at will.
For a long time, self-made invoices or IOUs have been used as vouchers between insurance companies and intermediaries. There has been no unified voucher in the industry, and some irregular behaviors can be taken advantage of. For example, a person who has been engaged in the operation of an insurance company for a long time said, "Some insurance companies randomly write white notes to intermediaries, resulting in the loss of premiums. Some insurance intermediaries collude with salesmen to embezzle fees, and some pay fees to other institutions and individuals at will. And the market situation is chaotic. " Therefore, in September last year, State Taxation Administration of The People's Republic of China began to require professional insurance institutions to use professional invoices for insurance intermediary services. However, only professional organizations can apply for such professional invoices, and a large number of part-time organizations have not used these professional invoices. Agency insurance is taxable.
Wang Jian, director of the intermediary supervision department of the China Insurance Regulatory Commission, said that the premium income of insurance intermediaries nationwide last year was 289.273 billion yuan, accounting for 74.55% of the premium income of insurance companies nationwide, and insurance intermediaries developed very rapidly. However, the tax revenue lost through insurance intermediaries is also increasing. Statistics show that, as of April 30th, there were 1.264 professional insurance intermediaries and1.2000 concurrent insurance institutions in the national insurance market. The reporter learned that there are only six or seven institutions applying for such professional invoices in Hangzhou. For example, within the collection and management scope of Shangcheng District Local Taxation Bureau, only 1 unit has handled professional invoices for insurance intermediary services.
A related person from an insurance agency in Hangzhou told the reporter that from next month, the entire insurance agency industry will use unified invoices, such as car dealers and motorists' associations, and all insurance sales will be taxed.
Standardizing taxation can also make the part-time agency market more orderly. According to people in the insurance industry, many car dealers feel that the commission profit earned through agency insurance is very high, and even shift the profit target from cars to insurance. At the same time, car dealers have asked insurance companies to increase their handling fees because they have mastered certain customer resources. In the future, the fee income of automobile dealers should also be included in the tax system. If a car dealer collects a handling fee of 6,543,800 yuan through agency insurance, then the tax he has to pay is close to that of 600 yuan, so the profit is not as high as before.
People in the insurance industry said that the use of unified invoices not only has a normative effect on insurance intermediaries, but also has a great impact on insurance companies themselves. Previously, in order to control the disorderly competition among insurance companies, it was stipulated that the fee and commission income given by insurance companies to agencies should be included in the cost and the excess should be taxed. However, because part-time institutions do not charge fees through formal invoices, this provision has not played its due role. If a unified invoice is adopted, the insurance companies will pay intermediary fees such as handling fees (commissions), assessment fees and labor fees. For insurance intermediaries, business information must be attached to the back of the invoice, including types of insurance, premium amount, insured, etc. White stripes and self-made invoices are absolutely not allowed. If the handling fee exceeds 8%, the insurance company will also pay the corresponding tax.
Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.