本文關(guān)鍵詞： 融資租賃 營改增 稅負(fù) 影響　出處：《集美大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：發(fā)達(dá)資本主義國家三大融資渠道分別是銀行信貸、融資租賃和證券籌資,三者為發(fā)達(dá)國家的經(jīng)濟(jì)長久持續(xù)的發(fā)展提供源源不斷的動(dòng)力。隨著資本市場的發(fā)展融資租賃行業(yè)也日益發(fā)展壯大,并逐漸表現(xiàn)出對經(jīng)濟(jì)發(fā)展的強(qiáng)大促進(jìn)作用,而融資租賃業(yè)已然是資本市場所青睞的第二大融資渠道。我國從上個(gè)世紀(jì)八十年代開始采用融資租賃,經(jīng)過了30多年的發(fā)展,已經(jīng)積累很多經(jīng)驗(yàn)。融資租賃展現(xiàn)其巨大潛力并進(jìn)入廣大公眾的視野是從我國的“十一五”期間開始的,在此期間,伴隨著我國宏觀經(jīng)濟(jì)的飛速增長,融資租賃也呈現(xiàn)出突飛猛進(jìn)之勢。其巨大的潛能有目共睹,對我國經(jīng)濟(jì)有著十分積極的意義。國外成熟市場的經(jīng)驗(yàn)證明,稅收與融資租賃有著密不可分的關(guān)聯(lián),然而國內(nèi)的一些相關(guān)稅收政策或?qū)θ谫Y租賃的發(fā)展產(chǎn)生了不少的阻礙和負(fù)面影響。我國政府在2012年決定進(jìn)行“營改增”的改革,租賃業(yè)中的有形動(dòng)產(chǎn)租賃業(yè)務(wù)首當(dāng)其沖的被納為試點(diǎn)對象之一,按照相關(guān)規(guī)定融資租賃企業(yè)開展此類業(yè)務(wù)應(yīng)按差額上交增值稅,這對行業(yè)的促進(jìn)作用是顯著的。隨著“營改增”的持續(xù)進(jìn)行,整個(gè)融資租賃業(yè)所受之影響無疑將越來越大,這樣一種局勢下,研究“營改增”對融資租賃企業(yè)稅負(fù)產(chǎn)生的影響,以及企業(yè)應(yīng)如何應(yīng)對所產(chǎn)生的問題,具有很強(qiáng)的現(xiàn)實(shí)意義。本文采取規(guī)范分析的方法,輔以數(shù)據(jù)統(tǒng)計(jì)與案例分析。在總結(jié)梳理國內(nèi)外相關(guān)文獻(xiàn)的基礎(chǔ)上,先對相關(guān)概念進(jìn)行了介紹,并推導(dǎo)了融資租賃課稅的作用機(jī)理;接著本文簡述了我國融資租賃業(yè)的稅收政策的發(fā)展歷程并總結(jié)現(xiàn)行的稅收政策,同時(shí)對國外同行業(yè)的相關(guān)經(jīng)驗(yàn)做了歸納;本文第四章從三個(gè)角度總結(jié)出融資租賃有助于促進(jìn)經(jīng)濟(jì)的發(fā)展,但相關(guān)稅收政策卻存在著很多問題;第五章深入分析了我國營改增后對于融資租賃企業(yè)納稅的負(fù)擔(dān)情況,主要對相關(guān)政策層層剖析并輔以案例以加強(qiáng)論證,得出融資租賃企業(yè)在“營改增”過程中稅負(fù)有所加重的結(jié)論;本文結(jié)尾,針對之前提到的問題試圖找到可能的解決辦法,希望有助于融資租賃業(yè)的長久發(fā)展。
[Abstract]:The three major financing channels in developed capitalist countries are bank credit, financial leasing and securities financing. With the development of the capital market, the financial leasing industry is also growing day by day, and gradually showing a strong role in promoting economic development. The financing lease industry has already been the second most popular financing channel in the capital market. Since -20s, our country has adopted the financing lease after more than 30 years of development. Financial leasing has accumulated a lot of experience. Financial leasing has shown its great potential and entered the public's field of vision since the "11th Five-Year Plan" period of our country, during which, with the rapid growth of our country's macro economy, The great potential of financial leasing is obvious to all and has a very positive significance to our economy. The experience of foreign mature markets has proved that taxation and financial leasing are inextricably linked. However, some relevant domestic tax policies have had a lot of obstacles and negative effects on the development of financial leasing. In 2012, our government decided to carry out the reform of "business reform and increase". If the tangible movable property leasing business in the leasing industry is the first to be accepted as one of the experimental objects, the financial leasing enterprise shall pay value-added tax on the difference in carrying out such business in accordance with the relevant provisions. With the continuous development of "business reform and increase", the impact on the whole financial leasing industry will undoubtedly become greater and greater. In such a situation, the impact of "business transformation increase" on the tax burden of financial leasing enterprises is studied. And how enterprises should deal with the problems has a strong practical significance. This paper adopts the method of normative analysis, supplemented by data statistics and case analysis. On the basis of summarizing and combing the relevant literature at home and abroad, This paper first introduces the related concepts, and deduces the mechanism of financing lease taxation, and then this paper briefly describes the development of tax policy of financing lease industry in China and summarizes the current tax policy. At the same time, it sums up the relevant experience of the same trade abroad. Chapter 4th summarizes that financial leasing is helpful to promote economic development from three angles, but there are many problems in the relevant tax policies. Chapter 5th deeply analyzes the tax burden on financial leasing enterprises after the increase of operation reform in China, mainly analyzes the relevant policies and gives a case study to strengthen the demonstration. At the end of this paper, the author tries to find a possible solution to the problems mentioned above, hoping to help finance leasing industry develop for a long time.
【學(xué)位授予單位】：集美大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F721;F715.5

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