当前,我国已经开始全面实施“营改增”政策,营业税改征增值税后给融资租赁企业的财务活动带来了重大的影响。文章站在一般纳税人的角度,在比较“营改增”政策实施前后融资租赁企业税务政策变化的基础上,分析“营改增”政策给融资租赁企业财务活动带来的主要影响,并提出融资租赁企业应对“营改增”政策的相关措施。 At present, our country has begun to fully implement the policy of “increasing revenue from taxation and reforming”, and the business tax has brought significant impact on the financial activities of financial leasing enterprises after the VAT is levied. From the perspective of taxpayers in general, based on the comparison of the tax policies of financial leasing enterprises before and after the implementation of the policy of “reforming banks and increasing profits”, the article analyzes the main factors And proposed the relevant measures of financing leasing enterprises to cope with the policy of “increasing revenue and increasing revenue”.