“营改增”对G融资租赁公司的财务影响研究
发布时间：2018-11-14 09:31
【摘要】：融资租赁业作为现代服务业的新兴领域和重要组成部分,对促进我国产业结构优化升级和经济持续健康发展提供了大量资金、技术和设备,贡献巨大,在推动金融业改革创新等方面具有十分重要的作用。“十二五”期间,我国经济结构转型加速,金融改革全面铺开,融资租赁业呈现蓬勃发展态势,企业数量和资产规模大幅增加,租赁业务范围逐步扩大,经营管理和风险控制能力得到快速提升。税收政策作为国家配置经济资源和引导行业发展的基本政策工具,其内容直接关系到融资租赁业的运营成本,影响着融资租赁业的发展规模和行业竞争水平。“营改增”是国家实行结构性减税的一项重要内容,是促进经济发展方式转变和推进经济结构调整的一项重大改革,也是建立健全利于科学发展的税收制度的选择。2012年改革试点伊始,有形动产租赁便归为部分现代服务业纳入试点范围,多年来的试点运行为租赁业全面推行“营改增”提供了经验。2016年5月1日全面推开营改增试点,结束了有形动产租赁与不动产租赁分属增值税与营业税的历史,完成了租赁业全行业的试点改革。本文在对国内外研究现状进行梳理的基础上,对融资租赁及“营改增”的相关理论基础进行了介绍,并阐述了融资租赁业实施“营改增”的发展进程。以此为依据,分析了“营改增”对G融资租赁公司的财务影响。研究发现:“营改增”前后,G公司出现了税负波动、净利润上涨、税收优惠落实有难度等情况。进而对G公司提出了加强岗位培训、寻求避税空间、争取有利政策、规范财务管理等优化公司财务的相关建议。希望融资租赁行业在改革中平稳过渡,顺利发展,为我国产业结构优化升级和经济持续健康发展做出更大贡献。
[Abstract]:As a new field and an important part of the modern service industry, the financing leasing industry has provided a large amount of funds, technology and equipment to promote the optimization and upgrading of industrial structure and sustainable and healthy economic development in China. In promoting the financial sector reform and innovation and other aspects have a very important role. During the 12th Five-Year Plan period, China's economic restructuring accelerated, the financial reform spread out in an all-round way, the financing leasing industry showed a vigorous development trend, the number of enterprises and the scale of assets increased substantially, and the scope of leasing business gradually expanded. Management and risk control capabilities have been rapidly improved. Tax policy is a basic policy tool for the country to allocate economic resources and guide the development of the industry. Its content is directly related to the operating cost of the financing leasing industry and affects the scale of the development of the financing lease industry and the level of industry competition. "Business reform and increase" is an important part of the country's implementation of structural tax cuts, and a major reform to promote the transformation of the mode of economic development and the restructuring of the economy. It is also an option to establish a sound tax system conducive to the development of science. At the beginning of the pilot reform in 2012, tangible movable property lease was classified as part of the modern service industry to be included in the pilot scope. The pilot operation for many years has provided experience for the leasing industry to carry out "camp reform and increase" in an all-round way. On May 1, 2016, the pilot project of camp reform and increase has been launched in an all-round way, ending the history that tangible movable property lease and real estate lease belong to value-added tax and business tax respectively. The pilot reform of the whole industry of leasing has been completed. On the basis of combing the present research situation at home and abroad, this paper introduces the relevant theoretical basis of financial leasing and "business reform and increase", and expounds the development process of implementing "camp reform and increase" in finance leasing industry. Based on this, this paper analyzes the financial impact of "business transformation and increase" on G financial leasing company. It is found that before and after the "Business Reform increase", the tax burden fluctuates, the net profit rises, and the tax preference is difficult to implement. Furthermore, the paper puts forward some suggestions on how to optimize the company's financial affairs, such as strengthening job training, seeking tax avoidance space, striving for favorable policies, standardizing financial management and so on. It is hoped that the financial leasing industry will make greater contributions to the optimization and upgrading of the industrial structure and the sustained and healthy development of the economy.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F832.39;F830.42
本文编号：2330794
[Abstract]:As a new field and an important part of the modern service industry, the financing leasing industry has provided a large amount of funds, technology and equipment to promote the optimization and upgrading of industrial structure and sustainable and healthy economic development in China. In promoting the financial sector reform and innovation and other aspects have a very important role. During the 12th Five-Year Plan period, China's economic restructuring accelerated, the financial reform spread out in an all-round way, the financing leasing industry showed a vigorous development trend, the number of enterprises and the scale of assets increased substantially, and the scope of leasing business gradually expanded. Management and risk control capabilities have been rapidly improved. Tax policy is a basic policy tool for the country to allocate economic resources and guide the development of the industry. Its content is directly related to the operating cost of the financing leasing industry and affects the scale of the development of the financing lease industry and the level of industry competition. "Business reform and increase" is an important part of the country's implementation of structural tax cuts, and a major reform to promote the transformation of the mode of economic development and the restructuring of the economy. It is also an option to establish a sound tax system conducive to the development of science. At the beginning of the pilot reform in 2012, tangible movable property lease was classified as part of the modern service industry to be included in the pilot scope. The pilot operation for many years has provided experience for the leasing industry to carry out "camp reform and increase" in an all-round way. On May 1, 2016, the pilot project of camp reform and increase has been launched in an all-round way, ending the history that tangible movable property lease and real estate lease belong to value-added tax and business tax respectively. The pilot reform of the whole industry of leasing has been completed. On the basis of combing the present research situation at home and abroad, this paper introduces the relevant theoretical basis of financial leasing and "business reform and increase", and expounds the development process of implementing "camp reform and increase" in finance leasing industry. Based on this, this paper analyzes the financial impact of "business transformation and increase" on G financial leasing company. It is found that before and after the "Business Reform increase", the tax burden fluctuates, the net profit rises, and the tax preference is difficult to implement. Furthermore, the paper puts forward some suggestions on how to optimize the company's financial affairs, such as strengthening job training, seeking tax avoidance space, striving for favorable policies, standardizing financial management and so on. It is hoped that the financial leasing industry will make greater contributions to the optimization and upgrading of the industrial structure and the sustained and healthy development of the economy.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F832.39;F830.42
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