营改增改革对融资租赁影响的若干问题研究

发布时间：2018-03-11 17:50

本文选题：融资租赁　切入点：营改增　出处：《上海交通大学》2014年硕士论文　论文类型：学位论文

【摘要】：自融资租赁行业进入中国以来，相关税收政策的完善调整就与融资租赁业发展紧密相关。作为我国重要税制改革的“营改增”在2012年拉开帷幕，对融资租赁业产生了巨大的影响。在此背景下，迫切需要深入研究税收政策对融资租赁行业发展的影响，特别是此次“营改增”的影响，以促进融资租赁的健康发展，继续发挥其支持实业发展尤其是中小企业发展的重要作用。本文在阐述融资租赁基本理论及现状的基础上分析了“营改增”对融资租赁的影响，结合融资租赁行业流转税政策的变迁，从行业属性角度分析此次营改增不利影响的内因，基于此提出企业的税收筹划措施及相关政策建议。最后结合上海试点期间的具体案例的数据测算分析进行验证。本文的核心观点为：第一，融资租赁集融资融物于一体的特点，，使其行业属性的界定存在争议，属性界定的不清晰是税制变革影响融资租赁行业的重要原因之一；第二，此次“营改增”政策制定中忽略了融资租赁的金融属性，是造成改革后税负大幅增加的内在原因；第三，融资租赁企业可依据业务双重属性的特点实现税收筹划的目的；第四，税收改革中的政策制定须充分考虑到融资租赁金融与商贸结合的双重属性才能真正促进行业的发展。本文分六个章节，分别为“导论”“相关理论综述”“融资租赁在我国的发展及制约因素分析”“基于融资租赁属性视角的营改增影响内因探析”“融资租赁不同属性业务的营改增影响分析—以JX租赁公司为例“”结论与展望”。
[Abstract]:Since the entry of the financial leasing industry into China, the improvement and adjustment of the relevant tax policies have been closely related to the development of the financing leasing industry. In this context, it is urgent to study the impact of tax policies on the development of the financial leasing industry, especially the impact of this "business transformation", in order to promote the healthy development of financial leasing. Continue to play its important role in supporting the development of industry, especially small and medium-sized enterprises. On the basis of expounding the basic theory and present situation of finance lease, this paper analyzes the influence of "business reform and increase" on finance lease, and analyzes the internal cause of the adverse effect of this reform from the angle of industry attribute, combined with the change of turnover tax policy of finance lease industry. Based on this, this paper puts forward the tax planning measures and related policy recommendations of the enterprises. Finally, it is verified by the data calculation and analysis of the specific cases during the pilot period in Shanghai. The core viewpoints of this paper are as follows: first, the characteristics of financial leasing, which makes the definition of its industry attributes controversial, the unclear definition of the attributes is one of the important reasons that the tax system reform affects the financial leasing industry; second, The financial attributes of financial leasing have been neglected in the policy formulation of "business reform and increase", which is the internal cause of the substantial increase in tax burden after the reform; third, the financial leasing enterprises can achieve the purpose of tax planning according to the dual characteristics of business; 4th, In order to promote the development of the industry, the policy making in the tax reform must take into account the dual attributes of the combination of finance and leasing finance and commerce. This paper is divided into six chapters. "introduction" and "relevant Theory Summary" "Analysis of the Development and restrictive factors of Financial Lease in China" "Analysis of the Internal cause of Business Reform and influence based on the Perspective of Financial Lease attribute" "the impact of Business Operation with different attributes on Financial Lease. Analysis-taking JX Leasing Company as an example, "conclusion and Prospect".
【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;F832.49

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