我国融资租赁业增值税扩围研究
发布时间：2018-09-11 07:13
【摘要】：融资租赁业是当今世界的朝阳产业。在发达国家,融资租赁与银行信贷、证券融资共同为社会资金供应的三大主要渠道：并且,融资租赁已经成为仅次于银行信贷的第二大社会资金供应渠道,极大地影响着国家经济的发展。融资租赁直到20世纪80年代初才正式进入我国,至今已经走过30多年的风雨历程,经历了几次兴衰起伏。2004年后,该行业又迅猛发展起来。尤其是在2006-2010年的“十一五”期间,中国融资租赁业一直呈几何级数式增长,业务总量由2006年约80亿元增至2010年约7000亿元,增长了86倍。根据2011年世界租赁年鉴统计,2009年全球前十位国家的融资租赁总额达到4420亿美元,其中,中国达到410.1亿美元,位居第四。融资租赁为我国经济做出了很大的贡献,在未来依然有着巨大的发展空间。然而融资租赁业的发展极大程度地依赖着一国的税收环境,我国目前的税收环境却存在诸多问题,限制了融资租赁业的发展。 我国融资租赁业的税收存在很多问题,其中突出表现在流转税方面较为混乱,相关的流转税税收政策定义复杂,导致我国融资租赁业存在税收环境不公的现象。2009年1月1日开始推行增值税转型改革,实行可抵扣的增值税制度,而融资租赁业之前被归属于金融保险业缴纳营业税,出租人无权开具增值税专用发票,导致承租人企业不能享受增值税抵扣待遇,这给融资租赁业带来了一定的困扰。而2012年1月1日,在上海实施营业税改增值税试点,融资租赁行业被纳入了试点范围之内(目前只有有形动产的租赁),融资租赁企业可以直接向承租人开具增值税专用发票,承租人进入了增值税抵扣环节。 营业税改增值税对融资租赁业造成了一定程度的影响,而随着试点范围的扩大,营改增带来的影响势必会加深。基于这样的改革环境,本文选择“融资租赁业的增值税扩围研究”为硕士论文题目,通过分析增值税扩围对融资租赁业的影响,提出在增值税扩围背景下实施过渡性财税政策的建议以及完善我国融资租赁业流转税制的看法。 首先梳理了我国现行流转税对融资租赁业的政策规定,指出我国现行的流转税政策较为混乱,并导致了融资租赁业存在诸多问题,包括税法上对融资租赁的界定不统一,税收环境存在普遍不公,承租人进项税额无法抵扣以及融资租赁业流转税政策滞后等等。 然后梳理了增值税扩围试点后融资租赁业(有形动产融资租赁)的政策规定以及实务中直接租赁和售后回租的税务处理。分析了增值税扩围对融资租赁业的影响,它解决了目前我国融资租赁业存在的部分税收问题,比如解决了抵扣链条的问题,一定程度上解决了税收环境不公的问题,还降低了承租人的实际税负。而对于出租人税负的影响,本文结合具体案例分析,其中考虑到融资租赁企业需分期收取租金和分期抵扣进项税,还原了出租人增值税抵扣的全过程。针对过渡期间融资租赁企业实际税负有所增高的现象,分析了其存在的原因。 最后,一方面对增值税扩围背景下可以实施的过渡性财税政策提出看法,包括如何解决售后回租业务计征增值税问题等；一方面又对完善我国融资租赁业流转税制提出了建议。针对我国融资租赁业不够完善的税收优惠政策,建议调整折旧计提主体,实行更加灵活有效的折旧政策,并对即征即退政策的时效性提出看法；针对完善融资租赁业的外部环境,提出了应该完善地方性法规和出台融资租赁业专门立法,以及建议我国融资租赁业实现监管部门的统一,改变多头审批多头监管的现状,认为银监会应将监管权移交至商务部,并放宽融资租赁企业的准入门槛,使更多的企业能够享受到税收优惠政策等。
[Abstract]:Finance leasing is a sunrise industry in the world today. In developed countries, finance leasing, bank credit and securities financing are the three main channels for the supply of social funds. Moreover, finance leasing has become the second largest social capital supply channel after bank credit, which greatly affects the development of national economy. It was not until the early 1980s that China officially entered the country. It has gone through more than 30 years of ups and downs, experienced several ups and downs. After 2004, the industry has developed rapidly. Especially during the "Eleventh Five-Year Plan" period from 2006 to 2010, China's financial leasing industry has been growing in a geometric series, the total business volume increased from about 8 billion yuan in 2006 to 201 billion yuan. According to the statistics of the World Leasing Yearbook in 2011, the total amount of financial leases in the top ten countries in the world reached 442 billion US dollars in 2009, of which China reached 41.01 billion US dollars, ranking fourth. The development of rental industry relies heavily on the tax environment of a country, but there are many problems in the current tax environment, which restrict the development of financial leasing industry.
There are many problems in the tax revenue of the financial leasing industry in China, especially in the confusion of the turnover tax and the complicated definition of the relevant turnover tax policy, which leads to the unfair tax environment in the financial leasing industry. The lease industry was previously classified as the financial insurance industry to pay business tax, and the lessor was not entitled to issue special invoices for value-added tax, resulting in the lessee enterprise can not enjoy the value-added tax deduction treatment, which has brought some troubles to the financial leasing industry. Within the scope (currently only the lease of tangible movable property), financial leasing enterprises can issue special VAT invoices directly to the lessee, and the lessee has entered the VAT deduction link.
Business tax reform and VAT have a certain degree of impact on the financial leasing industry, and with the expansion of the scope of the pilot, the impact of business reform will be deepened. This paper puts forward some suggestions on the implementation of transitional fiscal and taxation policy under the background of value-added tax expansion and the views on perfecting the circulation tax system of China's financial leasing industry.
Firstly, this paper combs the current turnover tax policy on the financial leasing industry in China, and points out that the current turnover tax policy in China is confused, which leads to many problems in the financial leasing industry, including the inconsistent definition of the financial leasing in the tax law, the unfair tax environment, the non-deductible income tax of the lessee and the financial leasing industry. Turnover tax policy lags behind.
Then it combs out the policy provisions of the financial leasing industry (tangible movable property financial leasing) after the pilot value-added tax expansion and the tax treatment of direct leasing and after-sale rent-back in practice. To a certain extent, the problem of unfair tax environment has been solved, and the actual tax burden of the lessee has also been reduced. As for the impact of the lessor's tax burden, this paper combines with the specific case analysis, which considers that the financial leasing enterprises need to collect rent by stages and deduct the input tax by stages, thus restoring the whole process of the lessor's VAT deduction. During the period, the actual tax burden of financial leasing enterprises increased, and the reasons for their existence were analyzed.
Finally, on the one hand, the author puts forward some opinions on the transitional fiscal and taxation policies that can be implemented under the background of the expansion of VAT, including how to solve the VAT problem of the after-sales and rent-back business, and on the other hand, the author puts forward some suggestions on improving the circulation tax system of China's financial leasing industry. The main body of depreciation calculation should implement more flexible and effective depreciation policy, and put forward some opinions on the timeliness of the policy of prompt collection and withdrawal; aiming at perfecting the external environment of the financial leasing industry, this paper puts forward that local laws and regulations should be perfected and special legislation should be enacted for the financial leasing industry, and suggests that the financial leasing industry in China should realize the unification of the supervision departments and change the long-term situation. According to the status quo of the examination and approval of multi-head supervision, the CBRC should transfer the power of supervision to the Ministry of Commerce and relax the access threshold of financial leasing enterprises so that more enterprises can enjoy preferential tax policies.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F832.49
本文编号：2235981
[Abstract]:Finance leasing is a sunrise industry in the world today. In developed countries, finance leasing, bank credit and securities financing are the three main channels for the supply of social funds. Moreover, finance leasing has become the second largest social capital supply channel after bank credit, which greatly affects the development of national economy. It was not until the early 1980s that China officially entered the country. It has gone through more than 30 years of ups and downs, experienced several ups and downs. After 2004, the industry has developed rapidly. Especially during the "Eleventh Five-Year Plan" period from 2006 to 2010, China's financial leasing industry has been growing in a geometric series, the total business volume increased from about 8 billion yuan in 2006 to 201 billion yuan. According to the statistics of the World Leasing Yearbook in 2011, the total amount of financial leases in the top ten countries in the world reached 442 billion US dollars in 2009, of which China reached 41.01 billion US dollars, ranking fourth. The development of rental industry relies heavily on the tax environment of a country, but there are many problems in the current tax environment, which restrict the development of financial leasing industry.
There are many problems in the tax revenue of the financial leasing industry in China, especially in the confusion of the turnover tax and the complicated definition of the relevant turnover tax policy, which leads to the unfair tax environment in the financial leasing industry. The lease industry was previously classified as the financial insurance industry to pay business tax, and the lessor was not entitled to issue special invoices for value-added tax, resulting in the lessee enterprise can not enjoy the value-added tax deduction treatment, which has brought some troubles to the financial leasing industry. Within the scope (currently only the lease of tangible movable property), financial leasing enterprises can issue special VAT invoices directly to the lessee, and the lessee has entered the VAT deduction link.
Business tax reform and VAT have a certain degree of impact on the financial leasing industry, and with the expansion of the scope of the pilot, the impact of business reform will be deepened. This paper puts forward some suggestions on the implementation of transitional fiscal and taxation policy under the background of value-added tax expansion and the views on perfecting the circulation tax system of China's financial leasing industry.
Firstly, this paper combs the current turnover tax policy on the financial leasing industry in China, and points out that the current turnover tax policy in China is confused, which leads to many problems in the financial leasing industry, including the inconsistent definition of the financial leasing in the tax law, the unfair tax environment, the non-deductible income tax of the lessee and the financial leasing industry. Turnover tax policy lags behind.
Then it combs out the policy provisions of the financial leasing industry (tangible movable property financial leasing) after the pilot value-added tax expansion and the tax treatment of direct leasing and after-sale rent-back in practice. To a certain extent, the problem of unfair tax environment has been solved, and the actual tax burden of the lessee has also been reduced. As for the impact of the lessor's tax burden, this paper combines with the specific case analysis, which considers that the financial leasing enterprises need to collect rent by stages and deduct the input tax by stages, thus restoring the whole process of the lessor's VAT deduction. During the period, the actual tax burden of financial leasing enterprises increased, and the reasons for their existence were analyzed.
Finally, on the one hand, the author puts forward some opinions on the transitional fiscal and taxation policies that can be implemented under the background of the expansion of VAT, including how to solve the VAT problem of the after-sales and rent-back business, and on the other hand, the author puts forward some suggestions on improving the circulation tax system of China's financial leasing industry. The main body of depreciation calculation should implement more flexible and effective depreciation policy, and put forward some opinions on the timeliness of the policy of prompt collection and withdrawal; aiming at perfecting the external environment of the financial leasing industry, this paper puts forward that local laws and regulations should be perfected and special legislation should be enacted for the financial leasing industry, and suggests that the financial leasing industry in China should realize the unification of the supervision departments and change the long-term situation. According to the status quo of the examination and approval of multi-head supervision, the CBRC should transfer the power of supervision to the Ministry of Commerce and relax the access threshold of financial leasing enterprises so that more enterprises can enjoy preferential tax policies.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F832.49
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