“营改增”对融资租赁企业的影响及税务筹划研究——以试点地区融资租赁公司为例会计学专业论文.docxVIP

I I II II 摘 要 营改增是我国继增值税转型以来又一重大改革举措，从 2012 年 1 月 1 日起 到如今的两年来，营改增实现了试点区域由点到面（上海首个试点——八个试点 城市——全国）、试点行业由窄到宽、试点户由少到多，取得成果十分可观，表 现为结构性减税效应日趋显著，截止到 2014 年 1 月 1 日共减税 1822 亿元，第二、 第三产业增值税抵扣链条被打通，税收重复课征问题得到相当程度上的解决，现 代服务业发展提速迎来新高潮，制造业企业扩大投资、更新设备的积极性得到极 大的提升等。 然而，随着改革的不断深入，新问题涌现，其中营改增后融资租赁行业中， 作为出租方的融资租赁公司的税负问题较为突出，值得关注。 本文以国内外学者对增值税转型、融资租赁行业与税收的关系及该行业税负 方面的研究成果为基础，从增值税特征及流转税制度的相关原理出发，结合目前 营改增在融资租赁行业的试点情况和最新出台的相关政策文件，首先从出租人角 度出发，对融资租赁公司的税负变化进行了分析，结果表明营改增后融资租赁公 司由于具体情况的不同，有的企业税负下降，部分企业税负上升。 同时，对目前我国营改增过程中出现的售后回租开展一波三折、即征即退优 惠政策落实不到位、出租人面临新的涉税风险等亟需解决的问题进行了剖析，并 提出了几点对策。 最后，以试点地区 BH 租赁有限公司为例，结合相关资料，对营改增后该企 业税负可能受到的影响进行分析，发现该企业营改增后税负压力有所增加，针对 此问题，从政策的合理利用、业务结构的调整、融资渠道多样化等角度出发，提 出了几点有利于平衡税负和企业长远发展的税务筹划建议。 关键词：营改增，融资租赁，税务筹划 Abstract In the past two years, the replacement of business tax by value-added tax has made remarkable achievements. Since January of 2012, this reform has spread from Shanghai to eight pilot cities including Beijing, and finally spread to nationwide. At the same time, more other industries have been involved, such as the postal industry and the railway transportation industry. The reform achievements can be included as following. Firstly, the reduction of structural tax is obviously. Secondly, double taxation problem has been solved to a large degree. Thirdly, modern service industry has been developed at a new speed, and finally the investment of manufacturing industry has expanded greatly and more manufacturing enterprises have improved equipment update rate in China. However, with the deepening of the tax reform, new problems have arisen, where the tax burden of financing lease enterprise in the pilot areas caused widespread attention. A significant concentration on this tax reform issue within the financing lease industry has been given by this paper. Based on financing lease industry develop status and related policies, we analyses the changes in tax burden of financing lease companies after the business tax replaced by the value-adde