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2012年起,营改增的试点工作逐渐拉开了序幕。三年间,营改增的行业试点已经从最开始的现代服务业、交通运输业扩展到邮政电信、广播影视等多个行业。截止目前,全国有包括金融业以及生活服务业在内的四个行业没有推行营改增。在2016年5月1日国务院将全面开放营改增政策,将所有行业全部纳入营改增范畴。本文着眼于汽车金融企业,深度分析金融业的“营改增”浪潮对汽车金融企业的财务影响,并对汽车金融企业如何应对营改增提出建议。
Since 2012, the trial operation of increasing camps has been gradually started. In the past three years, the pilot program for the reform of camps has expanded from the modern service industry and transportation industry to postal telecommunications, radio, film and television, and other industries. Up to now, the four sectors in the country, including the financial industry as well as the daily service industry, have not implemented any business expansion. On May 1, 2016, the State Council will comprehensively open up its camp and increase its policy of reforming all sectors into the scope of battalion reform. This paper focuses on the auto finance enterprises, in-depth analysis of the financial impact of the wave of “battalion change” in the financial industry on auto financing enterprises, and puts forward suggestions on how auto financing enterprises should deal with the increase of battalions.