我国“营改增”对融资租赁企业税负的影响

发布时间：2018-03-01 02:22

本文关键词： 融资租赁营改增税负影响　出处：《集美大学》2017年硕士论文　论文类型：学位论文

【摘要】：发达资本主义国家三大融资渠道分别是银行信贷、融资租赁和证券筹资,三者为发达国家的经济长久持续的发展提供源源不断的动力。随着资本市场的发展融资租赁行业也日益发展壮大,并逐渐表现出对经济发展的强大促进作用,而融资租赁业已然是资本市场所青睐的第二大融资渠道。我国从上个世纪八十年代开始采用融资租赁,经过了30多年的发展,已经积累很多经验。融资租赁展现其巨大潜力并进入广大公众的视野是从我国的“十一五”期间开始的,在此期间,伴随着我国宏观经济的飞速增长,融资租赁也呈现出突飞猛进之势。其巨大的潜能有目共睹,对我国经济有着十分积极的意义。国外成熟市场的经验证明,税收与融资租赁有着密不可分的关联,然而国内的一些相关税收政策或对融资租赁的发展产生了不少的阻碍和负面影响。我国政府在2012年决定进行“营改增”的改革,租赁业中的有形动产租赁业务首当其冲的被纳为试点对象之一,按照相关规定融资租赁企业开展此类业务应按差额上交增值税,这对行业的促进作用是显著的。随着“营改增”的持续进行,整个融资租赁业所受之影响无疑将越来越大,这样一种局势下,研究“营改增”对融资租赁企业税负产生的影响,以及企业应如何应对所产生的问题,具有很强的现实意义。本文采取规范分析的方法,辅以数据统计与案例分析。在总结梳理国内外相关文献的基础上,先对相关概念进行了介绍,并推导了融资租赁课税的作用机理;接着本文简述了我国融资租赁业的税收政策的发展历程并总结现行的税收政策,同时对国外同行业的相关经验做了归纳;本文第四章从三个角度总结出融资租赁有助于促进经济的发展,但相关税收政策却存在着很多问题;第五章深入分析了我国营改增后对于融资租赁企业纳税的负担情况,主要对相关政策层层剖析并辅以案例以加强论证,得出融资租赁企业在“营改增”过程中税负有所加重的结论;本文结尾,针对之前提到的问题试图找到可能的解决办法,希望有助于融资租赁业的长久发展。
[Abstract]:The three major financing channels in developed capitalist countries are bank credit, financial leasing and securities financing. With the development of the capital market, the financial leasing industry is also growing day by day, and gradually showing a strong role in promoting economic development. The financing lease industry has already been the second most popular financing channel in the capital market. Since -20s, our country has adopted the financing lease after more than 30 years of development. Financial leasing has accumulated a lot of experience. Financial leasing has shown its great potential and entered the public's field of vision since the "11th Five-Year Plan" period of our country, during which, with the rapid growth of our country's macro economy, The great potential of financial leasing is obvious to all and has a very positive significance to our economy. The experience of foreign mature markets has proved that taxation and financial leasing are inextricably linked. However, some relevant domestic tax policies have had a lot of obstacles and negative effects on the development of financial leasing. In 2012, our government decided to carry out the reform of "business reform and increase". If the tangible movable property leasing business in the leasing industry is the first to be accepted as one of the experimental objects, the financial leasing enterprise shall pay value-added tax on the difference in carrying out such business in accordance with the relevant provisions. With the continuous development of "business reform and increase", the impact on the whole financial leasing industry will undoubtedly become greater and greater. In such a situation, the impact of "business transformation increase" on the tax burden of financial leasing enterprises is studied. And how enterprises should deal with the problems has a strong practical significance. This paper adopts the method of normative analysis, supplemented by data statistics and case analysis. On the basis of summarizing and combing the relevant literature at home and abroad, This paper first introduces the related concepts, and deduces the mechanism of financing lease taxation, and then this paper briefly describes the development of tax policy of financing lease industry in China and summarizes the current tax policy. At the same time, it sums up the relevant experience of the same trade abroad. Chapter 4th summarizes that financial leasing is helpful to promote economic development from three angles, but there are many problems in the relevant tax policies. Chapter 5th deeply analyzes the tax burden on financial leasing enterprises after the increase of operation reform in China, mainly analyzes the relevant policies and gives a case study to strengthen the demonstration. At the end of this paper, the author tries to find a possible solution to the problems mentioned above, hoping to help finance leasing industry develop for a long time.
【学位授予单位】：集美大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F721;F715.5

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