“营改增”这一税收政策虽然能够在国家层面上通过结构性减税给纳税人带来一些好处,但对现在的融资租赁行业的税收来说,却产生了一些不利的影响,本文针对当前营改增条件下融资租赁行业中出现的一些税收问题进行了研究分析,提出了阻碍融资租赁行业发展的不利因素,探讨了在营改增下融资租赁行业应当采取怎样的措施来解决出现的税收问题。 Although the tax policy of “increasing revenue from tax reform” can bring some benefits to taxpayers through structural tax cuts at the national level, it has had some unfavorable effects on the tax revenue of the current finance leasing industry. In this paper, we study and analyze some tax issues in the financial leasing industry under the conditions of the current tax increase and increase, put forward the unfavorable factors that hinder the development of the financial leasing industry, and discuss what measures should be taken to deal with the financial leasing industry Tax problems that arise.