营改增后融资租赁税负研究及纳税方案设计

发布时间：2018-05-08 19:27

本文选题：融资租赁 + 营改增　；参考：《天津商业大学》2014年硕士论文

【摘要】：融资租赁营改增既不是一个独立的事物，也不是融资租赁一个行业所面临的，是在营改增的历史背景下，目前时期所遇到的一系列问题我国的财税体制改革始于1994年，构成了增值税基本上对货物征收、营业税主要对服务不动产征收以及消费税对部分货物进行调节的新流转税制度。在当时，保留营业税的原因在于，当时的服务业规模较小，同时税制改革非常复杂。但是随着经济社会的飞速发展，这一税制表现出了诸多不足，如：重复征税问题突出；税收风险增加；无法适应服务业的发展需要。在37号文对融资租赁行业带来不小的冲击后，国税总局先后组织了若干次企业座谈会，并进行了深入的调研工作，虽然在财税106号文中对售后回租业务采取以票控税的办法进行解决，但对例如实际税负超过3%即征即返无法落实等问题仍然没有得到有效的解答。融资租赁自上世纪80年代引进，其发展可谓跌宕起伏，一路走来坎坷艰辛，一共经历了五起五落。造成这样结果的原因在于当时的社会信用状况差、相关法律体制并不健全。而国际社会上，，融资租赁作为仅次于银行信贷的第二大融资渠道已经非常普及，尤其具有许多信贷等其他融资渠道不具有的特殊优势与功能，融资租赁也在WTO谈判中被要求中国开放的金融领域，可见其重要性。目前对营改增后各种实际税负测算，以及实际税负超过3%即征即返计算尚有许多不同的看法，本文正是建立在真实、具有代表性案例的基础上通过测算营改增实际税负，以及较精确的测算实际税负是否可以享受即征即返政策，并结合企业实际情况，针对注册资本金小于1.7亿元人民币的融资租赁企业无法享受财税[2013]106号文对企业涉及多家的项目子公司售后回租纳税问题的解决方案的实际问题提出一些浅薄的解决办法。
[Abstract]:The reform of finance lease camp is not an independent thing, nor is it facing a financial leasing industry. Under the historical background of camp reform and increase, a series of problems encountered in the current period of our country's fiscal and taxation system reform began in 1994. It constitutes a new turnover tax system in which VAT is basically levied on goods, business tax is mainly levied on service immovable property and consumption tax regulates some goods. At the time, the business tax was retained because of the small size of the service sector and the complexity of tax reform. However, with the rapid development of economy and society, the tax system has shown many shortcomings, such as: the problem of repeated taxation is prominent; the tax risk increases; and it can not meet the needs of the development of the service industry. After the 37 article had a great impact on the financial leasing industry, the State Administration of Taxation organized a number of enterprises' symposiums and carried out in-depth research work. Although the after-sale rental business is solved by means of ticket control in fiscal and tax 106, there is still no effective solution to the problem, such as the actual tax burden exceeds 3%, that is, if the tax burden is more than 3%, that is, if the tax burden is more than 3%, the problem is still not effectively answered. Financial leasing was introduced in 1980s, its development can be described as ups and downs, all the way to rough and difficult, a total of five ups and downs. The reason for this result is that the social credit condition was poor and the relevant legal system was not perfect. In the international community, financial leasing, as the second largest financing channel after bank credit, has become very popular, especially with special advantages and functions that many other financing channels, such as credit, do not have. Financial leasing is also required in the WTO negotiations to open China's financial sector, see its importance. At present, there are still many different views on the calculation of the actual tax burden after the camp reform and the calculation of the actual tax burden over 3%. This paper is based on the real and representative cases, and calculates the actual tax burden of the camp reform by means of calculating the actual tax burden. And a more accurate measurement of whether the actual tax burden can be enjoyed by the policy of "levy or return", and combining with the actual situation of the enterprise, Aiming at the financial leasing enterprises whose registered capital is less than 170 million yuan (RMB), the paper [2013] 106 puts forward some shallow solutions to the practical problems of the solutions to the problems of after-sale rent-back and tax-paying problems involving many project subsidiaries of enterprises.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F721

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