【摘要】：融資租賃業(yè)作為現(xiàn)代服務(wù)業(yè)的新興領(lǐng)域和重要組成部分,對(duì)促進(jìn)我國(guó)產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級(jí)和經(jīng)濟(jì)持續(xù)健康發(fā)展提供了大量資金、技術(shù)和設(shè)備,貢獻(xiàn)巨大,在推動(dòng)金融業(yè)改革創(chuàng)新等方面具有十分重要的作用。“十二五”期間,我國(guó)經(jīng)濟(jì)結(jié)構(gòu)轉(zhuǎn)型加速,金融改革全面鋪開(kāi),融資租賃業(yè)呈現(xiàn)蓬勃發(fā)展態(tài)勢(shì),企業(yè)數(shù)量和資產(chǎn)規(guī)模大幅增加,租賃業(yè)務(wù)范圍逐步擴(kuò)大,經(jīng)營(yíng)管理和風(fēng)險(xiǎn)控制能力得到快速提升。稅收政策作為國(guó)家配置經(jīng)濟(jì)資源和引導(dǎo)行業(yè)發(fā)展的基本政策工具,其內(nèi)容直接關(guān)系到融資租賃業(yè)的運(yùn)營(yíng)成本,影響著融資租賃業(yè)的發(fā)展規(guī)模和行業(yè)競(jìng)爭(zhēng)水平�！盃I(yíng)改增”是國(guó)家實(shí)行結(jié)構(gòu)性減稅的一項(xiàng)重要內(nèi)容,是促進(jìn)經(jīng)濟(jì)發(fā)展方式轉(zhuǎn)變和推進(jìn)經(jīng)濟(jì)結(jié)構(gòu)調(diào)整的一項(xiàng)重大改革,也是建立健全利于科學(xué)發(fā)展的稅收制度的選擇。2012年改革試點(diǎn)伊始,有形動(dòng)產(chǎn)租賃便歸為部分現(xiàn)代服務(wù)業(yè)納入試點(diǎn)范圍,多年來(lái)的試點(diǎn)運(yùn)行為租賃業(yè)全面推行“營(yíng)改增”提供了經(jīng)驗(yàn)。2016年5月1日全面推開(kāi)營(yíng)改增試點(diǎn),結(jié)束了有形動(dòng)產(chǎn)租賃與不動(dòng)產(chǎn)租賃分屬增值稅與營(yíng)業(yè)稅的歷史,完成了租賃業(yè)全行業(yè)的試點(diǎn)改革。本文在對(duì)國(guó)內(nèi)外研究現(xiàn)狀進(jìn)行梳理的基礎(chǔ)上,對(duì)融資租賃及“營(yíng)改增”的相關(guān)理論基礎(chǔ)進(jìn)行了介紹,并闡述了融資租賃業(yè)實(shí)施“營(yíng)改增”的發(fā)展進(jìn)程。以此為依據(jù),分析了“營(yíng)改增”對(duì)G融資租賃公司的財(cái)務(wù)影響。研究發(fā)現(xiàn):“營(yíng)改增”前后,G公司出現(xiàn)了稅負(fù)波動(dòng)、凈利潤(rùn)上漲、稅收優(yōu)惠落實(shí)有難度等情況。進(jìn)而對(duì)G公司提出了加強(qiáng)崗位培訓(xùn)、尋求避稅空間、爭(zhēng)取有利政策、規(guī)范財(cái)務(wù)管理等優(yōu)化公司財(cái)務(wù)的相關(guān)建議。希望融資租賃行業(yè)在改革中平穩(wěn)過(guò)渡,順利發(fā)展,為我國(guó)產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級(jí)和經(jīng)濟(jì)持續(xù)健康發(fā)展做出更大貢獻(xiàn)。
[Abstract]:As a new field and an important part of the modern service industry, the financing leasing industry has provided a large amount of funds, technology and equipment to promote the optimization and upgrading of industrial structure and sustainable and healthy economic development in China. In promoting the financial sector reform and innovation and other aspects have a very important role. During the 12th Five-Year Plan period, China's economic restructuring accelerated, the financial reform spread out in an all-round way, the financing leasing industry showed a vigorous development trend, the number of enterprises and the scale of assets increased substantially, and the scope of leasing business gradually expanded. Management and risk control capabilities have been rapidly improved. Tax policy is a basic policy tool for the country to allocate economic resources and guide the development of the industry. Its content is directly related to the operating cost of the financing leasing industry and affects the scale of the development of the financing lease industry and the level of industry competition. "Business reform and increase" is an important part of the country's implementation of structural tax cuts, and a major reform to promote the transformation of the mode of economic development and the restructuring of the economy. It is also an option to establish a sound tax system conducive to the development of science. At the beginning of the pilot reform in 2012, tangible movable property lease was classified as part of the modern service industry to be included in the pilot scope. The pilot operation for many years has provided experience for the leasing industry to carry out "camp reform and increase" in an all-round way. On May 1, 2016, the pilot project of camp reform and increase has been launched in an all-round way, ending the history that tangible movable property lease and real estate lease belong to value-added tax and business tax respectively. The pilot reform of the whole industry of leasing has been completed. On the basis of combing the present research situation at home and abroad, this paper introduces the relevant theoretical basis of financial leasing and "business reform and increase", and expounds the development process of implementing "camp reform and increase" in finance leasing industry. Based on this, this paper analyzes the financial impact of "business transformation and increase" on G financial leasing company. It is found that before and after the "Business Reform increase", the tax burden fluctuates, the net profit rises, and the tax preference is difficult to implement. Furthermore, the paper puts forward some suggestions on how to optimize the company's financial affairs, such as strengthening job training, seeking tax avoidance space, striving for favorable policies, standardizing financial management and so on. It is hoped that the financial leasing industry will make greater contributions to the optimization and upgrading of the industrial structure and the sustained and healthy development of the economy.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F832.39;F830.42

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