论文部分内容阅读
融资租赁业是最早参与营改增试点的行业之一。综合来看,营改增试点阶段,融资租赁业税负大幅上升,无论有形动产的融资性租赁还是经营性租赁均较营业税模式下上升数倍,且对诸如资产转让等业务也产生了一定影响。在试点之后的全面营改增阶段,根据2016年新颁布的相关政策,融资租赁业的增值税税负较试点阶段发生了较大变化,对融资租赁业的影响也是有利有弊。我国以增值税取代营业税的改革,无论对宏观经济运行还是融资租赁业长期发展,都具有重要意义。但目前关于融资租赁业的营改增政策仍存在改进空间。应充分考虑融资租赁业在实体经济中发挥的特有作用,对现行营改增政策进行微调,从而达到为实体经济减税、刺激经济运行的目的。
The financial leasing industry is one of the earliest industries that participated in the reform of the camp. Taken together, during the period of pilot reform and investment reform, the tax burden on financing leasing industry has risen sharply. Both the financing lease and the operating leasing of tangible movable property have multiplied several times over the business tax model and have also exerted some influence on the business such as assets transfer . According to the newly promulgated relevant policies in 2016, the VAT tax burden on the financial leasing industry has changed a lot compared with the pilot phase. The impact on the financial leasing industry also has both advantages and disadvantages. The reform of our country to replace business tax by value-added tax is of great significance both for the macroeconomic operation and for the long-term development of the financial leasing industry. However, there is still room for improvement in the policy of VAT reform in the financial leasing industry. We should give full consideration to the unique role played by the financial leasing industry in the real economy and fine-tune the current policy of increasing the number of tax increases so as to achieve the objective of tax cuts for the real economy and stimulating economic activities.