本文分析全面“营改增”后融资租赁行业的增值税规定,以及税收政策的变化对有形动产融资租赁业务初始确认、咨询服务收入、日常经营管理费用及差额征税的核算影响,并提出“营改增”后的处理建议。最后对融资租赁公司在新的财税政策下加强财税管理提供些许建议。 This article analyzes the value-added tax provisions of the finance leasing industry after the full implementation of the “VAT reform” and the impact of changes in tax policies on the initial recognition of the tangible movable asset leasing business, the revenue from consulting services, routine operation and management expenses and the tax levied on differences Proposed “battalion increased by ” after the treatment recommendations. Finally, it gives some advice to financial leasing companies on how to strengthen the fiscal management under the new fiscal and taxation policies.