营改增对我国融资租赁企业和行业发展的影响分析

发布时间：2018-04-29 23:14

本文选题：营改增 + 增值税　；参考：《复旦大学》2013年硕士论文

【摘要】：我国目前正处在经济结构转型的重要时期,如何平衡第一、第二、第三产业之间的关系,促进经济发展模式的优化与转型,将是今后很长一段时间内国家经济工作的重中之重。而融资租赁行业在这其中将扮演非常重要的角色。因为融资租赁行业本身就是第三产业中的一股生力军,具有巨大的市场潜力。同时它的发展又将为工业和其他服务性行业的发展提供重要的支持。2012年在我国上海、北京等地开展的“对交通运输业和部分现代服务业的营业税改征增值税”的试点(业界俗称“营改增”)对融资租赁行业也产生了全方位的影响。国家希望通过逐步完善增值税税收体系来减轻企业的税收负担,同时促进第三产业的发展和有关产业链的结构转型。本文正是基于这一历史背景,对营改增后融资租赁行业面临的微观和宏观环境进行全面的研究,通过实证测算和对经济数据的定性分析,观察营改增给融资租赁行业发展带来的利弊,同时结合目前出现的问题,对如何改进现状,解决税制改革中的问题给出了参考建议。本文的主要内容包括：1.通过实证测算,分析理论层面营改增对融资租赁企业盈利能力、现金流、产业链结构的影响。2.回顾营改增一年来的经济数据,分析宏观层面营改增给融资租赁行业及其周边环境带来的变化。3.简述营改增给融资租赁行业带来的突出的问题,讨论如何解决这些问题以及每种方案本身的利弊。
[Abstract]:At present, our country is in an important period of economic structural transformation. How to balance the relationship between the first, second and third industries and promote the optimization and transformation of the economic development mode will be the most important task of the national economic work for a long time to come. The financial leasing industry in which will play a very important role. Because the financial leasing industry itself is a new force in the tertiary industry, with huge market potential. At the same time, its development will provide important support for the development of industry and other service industries. In Beijing and other places, the pilot project of "changing business tax to value-added tax on transportation industry and some modern service industries" (commonly known as "business reform increase") has also had an all-around impact on the financial leasing industry. The state hopes to lighten the tax burden on enterprises by gradually perfecting the VAT tax system and at the same time to promote the development of the tertiary industry and the structural transformation of related industrial chains. Based on this historical background, this paper makes a comprehensive study on the micro and macro environment that the financial leasing industry is facing after the increase of business operation, through empirical measurement and qualitative analysis of economic data. This paper observes the advantages and disadvantages brought by the increase of camp reform to the development of financial leasing industry, and at the same time, combined with the existing problems, gives some reference suggestions on how to improve the present situation and solve the problems in the tax system reform. The main contents of this paper include: 1. Based on empirical analysis, this paper analyzes the influence of the increase in the theoretical level on the profitability, cash flow and industrial chain structure of the financial leasing enterprises. This paper reviews the economic data in the past year, and analyzes the changes in the financial leasing industry and its surrounding environment. This paper briefly describes the outstanding problems brought about by the increase of operation in the finance leasing industry, and discusses how to solve these problems and the advantages and disadvantages of each scheme itself.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.39

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