“营改增”作为“十二五”期间我国的一项重要财税体制改革,从目前改革其成效来看,“营改增”的实施确实减轻了许多行业的税负,也为一些企业的发展提供了更好的环境。从融资租赁行业改革后的效果来看,“营改增”的实施让各融资租赁企业之间负税的差异减小,使得企业之间的竞争环境趋于公平。但同时有些融资租赁企业也出现了相应的税负增加、售后回租退税难等问题。“营改增”对于融资租赁企业来说机遇与挑战并存。基于改革中的问题,本文对“营改增”背景下的融资租赁财税经济效应进行简要分析和研究。 As the important fiscal and taxation system reform in our country during the “Twelfth Five-year Plan” period, the implementation of “reforming camps and increasing profits” actually reduces the tax burden in many industries , But also provides a better environment for the development of some enterprises. From the effect of the reform of the financial leasing industry, the implementation of “business tax reform” reduced the negative tax differences among financial leasing companies, making the competitive environment of enterprises fair. But at the same time, some financial leasing companies also appeared the corresponding increase in tax burden, post-sales leaseback tax rebate difficult issues. “Camp to change” for the financial leasing companies opportunities and challenges co-exist. Based on the problems in reform, this article makes a brief analysis and study on the fiscal and taxation economic effects of financial leasing under the background of “business reform and capital increase”.