本文關(guān)鍵詞： 營改增 融資租賃 物流設(shè)備 出租人 承租人　出處：《上海交通大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：2012年起我國開始逐步試行營業(yè)稅改增值稅，其減少重復(fù)征稅的出發(fā)點(diǎn)對(duì)整個(gè)改革中所涉及的各個(gè)行業(yè)會(huì)產(chǎn)生巨大的影響。在營改增的整體環(huán)境下，融資租賃行業(yè)和物流行業(yè)都需要做好充分的準(zhǔn)備以面對(duì)稅制改革可能帶來的眾多影響。 營改增的精髓是將各行業(yè)的增值稅鏈條打通，以便在一個(gè)更為完善的稅收制度下為整個(gè)國民經(jīng)濟(jì)從稅收上減負(fù)。本文通過引入物流企業(yè)的融資租賃案例，揭示了營改增對(duì)兩個(gè)行業(yè)實(shí)際產(chǎn)生的稅收影響。針對(duì)同一個(gè)案例從出租人和承租人兩個(gè)角度進(jìn)行計(jì)算分析，并分別選取了售后回租賃和直接融資租賃兩個(gè)最常用的交易模式進(jìn)行分析。 在營業(yè)稅改增值稅初始過程中，出租人和承租人原來在定價(jià)上的平衡會(huì)被打破，，在營改增中從政府稅收中釋放出來的利潤空間，以及由此產(chǎn)生的利潤重新分配，會(huì)促使租賃雙方在價(jià)格談判中必須做出相應(yīng)的調(diào)整以達(dá)到一個(gè)新的平衡點(diǎn)。本文從融資租賃案例出發(fā)，針對(duì)營改增前后的變化并結(jié)合租賃項(xiàng)目實(shí)際操作中的項(xiàng)目結(jié)構(gòu)設(shè)計(jì)特點(diǎn)，給出了可適應(yīng)于不同情況的多種定價(jià)調(diào)整的方法，為融資租賃公司在營改增適應(yīng)期如何做出報(bào)價(jià)調(diào)整，以及物流企業(yè)在繼續(xù)使用融資租賃這種融資工具時(shí)如何有效實(shí)施稅務(wù)籌劃提供了思路。
[Abstract]:Since 2012, our country has been gradually trying out business tax reform and value-added tax. The starting point of reducing duplicate taxation will have a great impact on the various industries involved in the whole reform. Both the financial leasing industry and the logistics industry need to be well prepared to face the potential impact of tax reform. The essence of the business reform is to open up the value-added tax chain in various industries in order to reduce the tax burden on the whole national economy under a more perfect tax system. This paper reveals the actual tax impact of the camp reform on the two industries. In the light of the same case, it is calculated and analyzed from both the lessor's and the lessee's point of view. And the two most commonly used transaction models are selected: post-sale return lease and direct finance lease. In the initial process of business tax reform and value-added tax, the original balance between lessor and lessee in pricing will be broken, the profit space released from the government tax in the course of business reform increase, and the profit redistribution resulting therefrom, In order to achieve a new balance point, the two parties must make corresponding adjustments in price negotiation. This paper, based on the case of financial leasing, aims at the changes before and after the increase of camp and combines with the characteristics of the project structure design in the actual operation of the lease project. This paper presents a variety of pricing adjustment methods that can be adapted to different conditions, and how to adjust the price of the financial leasing company during the adaptation period. And how to carry out tax planning effectively when logistics enterprises continue to use financial leasing as a financing tool.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;F721

【參考文獻(xiàn)】

相關(guān)期刊論文 前8條

1 陳少英;;融資租賃的“營改增”問題[J];法學(xué);2012年07期

2 潘文軒;;企業(yè)“營改增”稅負(fù)不減反增現(xiàn)象分析[J];商業(yè)研究;2013年01期

3 張潔;;淺談企業(yè)如何應(yīng)對(duì)營業(yè)稅改增值稅改革試點(diǎn)[J];財(cái)會(huì)學(xué)習(xí);2012年09期

4 魏陸;;擴(kuò)大增值稅征收范圍改革研究[J];經(jīng)濟(jì)問題探索;2011年07期

5 周艷;;淺議“營改增”對(duì)物流企業(yè)的影響[J];財(cái)會(huì)研究;2012年18期

6 藺東;;融資租賃在物流企業(yè)中的發(fā)展[J];江蘇科技信息;2009年03期

7 章雁;;“營改增”的創(chuàng)新、效應(yīng)及其實(shí)施對(duì)策[J];新會(huì)計(jì);2012年06期

8 蔡曉聰;;我國營業(yè)稅改增值稅在金融業(yè)的應(yīng)用初探[J];現(xiàn)代經(jīng)濟(jì)信息;2012年18期

本文編號(hào)：1523061