“营改增”后融资租赁的税收问题与建议
发布时间:2019-01-02 19:55
【摘要】:"营改增"后,融资租赁企业相关税收政策发生了较大变化,这对行业的发展具有推动作用,但具体税收管理规定的变化给融资租赁行业也带来了不可忽视的影响,需要从税收政策调整和企业自身经营上采取应对措施。
[Abstract]:After "business reform and increase", the related tax policies of financial leasing enterprises have undergone great changes, which has promoted the development of the industry, but the changes of specific tax management regulations have also brought about a noticeable impact on the financial leasing industry. Need to adjust from the tax policy and enterprises themselves to take measures to deal with it.
【作者单位】: 苏州大学东吴商学院;苏州工业园区国家税务局;
【基金】:2012年度教育部人文社会科学研究青年基金项目(编号:12YJC790103)的阶段性研究成果 苏州大学“211工程”项目的资助
【分类号】:F812.42;F832.49
[Abstract]:After "business reform and increase", the related tax policies of financial leasing enterprises have undergone great changes, which has promoted the development of the industry, but the changes of specific tax management regulations have also brought about a noticeable impact on the financial leasing industry. Need to adjust from the tax policy and enterprises themselves to take measures to deal with it.
【作者单位】: 苏州大学东吴商学院;苏州工业园区国家税务局;
【基金】:2012年度教育部人文社会科学研究青年基金项目(编号:12YJC790103)的阶段性研究成果 苏州大学“211工程”项目的资助
【分类号】:F812.42;F832.49
【参考文献】
相关期刊论文 前3条
1 胡晓锋;胡立锋;;营业税改征增值税试点方案对融资租赁行业影响分析[J];科技与企业;2012年06期
2 刘若鸿;史燕平;;增值税“扩围”试点对融资租赁行业发展的若干影响[J];税务研究;2012年07期
3 王化敏;;“营改增”后融资租赁企业的税务风险分析[J];中国外资;2013年09期
【共引文献】
相关期刊论文 前5条
1 张t,
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