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营业税改征增值税是我国“十二五”期间结构性减税的主要内容之一,对于优化税收制度、调整产业结构,转变增长方式、改善民生具有积极的促进作用。本文以“营改增”试点入围行业的跨境租赁业务为切入点,深入分析了跨境租赁业务的实质,涉及的海关与税务机关的各类税种以及税收政策的合理性,并在此基础上提出相应的解决办法。
Business tax reform levy value-added tax is one of the main structural tax reductions during the “Twelfth Five-Year Plan” in our country, which has a positive effect on optimizing the tax system, adjusting the industrial structure, changing the mode of growth, and improving people’s livelihood. Based on the pilot project of “cross-border reform” of cross-border leasing business, the paper analyzes the essence of cross-border leasing business, the types of taxes involved in customs and taxation authorities and the rationality of taxation policies. On this basis, put forward the corresponding solutions.