有形动产融资租赁是指具有融资性质和所有权转移特点的有形动产租赁业务活动。本文对营改增试点纳税人有形动产融资性租赁相关增值税政策进行归纳整理。一、新旧政策变化1.税率变化融资性售后回租,原来营改增的试点政策一直将其视为有形动产租赁处理的,只是收取的本金部分可以差额扣除,只算真正的利息部分的增值税,税率 Tangible movable property Financial lease refers to the tangible movable property leasing business activity with the nature of financing and the transfer of ownership. This article summarizes the value-added tax policies related to the financing lease reform of tangible movable property taxpayers with increased taxpayers. First, the changes in old and new policies 1. Changes in tax rates Financed after-sales rent-back, the original pilot reform of the camp has been regarded as tangible movable property leasing treatment, but the principal part of the difference can be deducted, only part of the real interest Value added tax, tax rate