营改增对物流设备融资租赁业务的影响分析

发布时间：2018-02-21 22:54

本文关键词： 营改增融资租赁物流设备出租人承租人　出处：《上海交通大学》2014年硕士论文　论文类型：学位论文

【摘要】：2012年起我国开始逐步试行营业税改增值税，其减少重复征税的出发点对整个改革中所涉及的各个行业会产生巨大的影响。在营改增的整体环境下，融资租赁行业和物流行业都需要做好充分的准备以面对税制改革可能带来的众多影响。营改增的精髓是将各行业的增值税链条打通，以便在一个更为完善的税收制度下为整个国民经济从税收上减负。本文通过引入物流企业的融资租赁案例，揭示了营改增对两个行业实际产生的税收影响。针对同一个案例从出租人和承租人两个角度进行计算分析，并分别选取了售后回租赁和直接融资租赁两个最常用的交易模式进行分析。在营业税改增值税初始过程中，出租人和承租人原来在定价上的平衡会被打破，，在营改增中从政府税收中释放出来的利润空间，以及由此产生的利润重新分配，会促使租赁双方在价格谈判中必须做出相应的调整以达到一个新的平衡点。本文从融资租赁案例出发，针对营改增前后的变化并结合租赁项目实际操作中的项目结构设计特点，给出了可适应于不同情况的多种定价调整的方法，为融资租赁公司在营改增适应期如何做出报价调整，以及物流企业在继续使用融资租赁这种融资工具时如何有效实施税务筹划提供了思路。
[Abstract]:Since 2012, our country has been gradually trying out business tax reform and value-added tax. The starting point of reducing duplicate taxation will have a great impact on the various industries involved in the whole reform. Both the financial leasing industry and the logistics industry need to be well prepared to face the potential impact of tax reform. The essence of the business reform is to open up the value-added tax chain in various industries in order to reduce the tax burden on the whole national economy under a more perfect tax system. This paper reveals the actual tax impact of the camp reform on the two industries. In the light of the same case, it is calculated and analyzed from both the lessor's and the lessee's point of view. And the two most commonly used transaction models are selected: post-sale return lease and direct finance lease. In the initial process of business tax reform and value-added tax, the original balance between lessor and lessee in pricing will be broken, the profit space released from the government tax in the course of business reform increase, and the profit redistribution resulting therefrom, In order to achieve a new balance point, the two parties must make corresponding adjustments in price negotiation. This paper, based on the case of financial leasing, aims at the changes before and after the increase of camp and combines with the characteristics of the project structure design in the actual operation of the lease project. This paper presents a variety of pricing adjustment methods that can be adapted to different conditions, and how to adjust the price of the financial leasing company during the adaptation period. And how to carry out tax planning effectively when logistics enterprises continue to use financial leasing as a financing tool.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F721

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