本文選題：融資租賃　切入點：營改增　出處：《上海交通大學》2014年碩士論文　論文類型：學位論文

【摘要】：自融資租賃行業(yè)進入中國以來，相關(guān)稅收政策的完善調(diào)整就與融資租賃業(yè)發(fā)展緊密相關(guān)。作為我國重要稅制改革的“營改增”在2012年拉開帷幕，對融資租賃業(yè)產(chǎn)生了巨大的影響。在此背景下，迫切需要深入研究稅收政策對融資租賃行業(yè)發(fā)展的影響，特別是此次“營改增”的影響，以促進融資租賃的健康發(fā)展，繼續(xù)發(fā)揮其支持實業(yè)發(fā)展尤其是中小企業(yè)發(fā)展的重要作用。 本文在闡述融資租賃基本理論及現(xiàn)狀的基礎上分析了“營改增”對融資租賃的影響，結(jié)合融資租賃行業(yè)流轉(zhuǎn)稅政策的變遷，從行業(yè)屬性角度分析此次營改增不利影響的內(nèi)因，基于此提出企業(yè)的稅收籌劃措施及相關(guān)政策建議。最后結(jié)合上海試點期間的具體案例的數(shù)據(jù)測算分析進行驗證。 本文的核心觀點為：第一，融資租賃集融資融物于一體的特點，，使其行業(yè)屬性的界定存在爭議，屬性界定的不清晰是稅制變革影響融資租賃行業(yè)的重要原因之一；第二，此次“營改增”政策制定中忽略了融資租賃的金融屬性，是造成改革后稅負大幅增加的內(nèi)在原因；第三，融資租賃企業(yè)可依據(jù)業(yè)務雙重屬性的特點實現(xiàn)稅收籌劃的目的；第四，稅收改革中的政策制定須充分考慮到融資租賃金融與商貿(mào)結(jié)合的雙重屬性才能真正促進行業(yè)的發(fā)展。 本文分六個章節(jié)，分別為“導論”“相關(guān)理論綜述”“融資租賃在我國的發(fā)展及制約因素分析”“基于融資租賃屬性視角的營改增影響內(nèi)因探析”“融資租賃不同屬性業(yè)務的營改增影響分析—以JX租賃公司為例“”結(jié)論與展望”。
[Abstract]:Since the entry of the financial leasing industry into China, the improvement and adjustment of the relevant tax policies have been closely related to the development of the financing leasing industry. In this context, it is urgent to study the impact of tax policies on the development of the financial leasing industry, especially the impact of this "business transformation", in order to promote the healthy development of financial leasing. Continue to play its important role in supporting the development of industry, especially small and medium-sized enterprises. On the basis of expounding the basic theory and present situation of finance lease, this paper analyzes the influence of "business reform and increase" on finance lease, and analyzes the internal cause of the adverse effect of this reform from the angle of industry attribute, combined with the change of turnover tax policy of finance lease industry. Based on this, this paper puts forward the tax planning measures and related policy recommendations of the enterprises. Finally, it is verified by the data calculation and analysis of the specific cases during the pilot period in Shanghai. The core viewpoints of this paper are as follows: first, the characteristics of financial leasing, which makes the definition of its industry attributes controversial, the unclear definition of the attributes is one of the important reasons that the tax system reform affects the financial leasing industry; second, The financial attributes of financial leasing have been neglected in the policy formulation of "business reform and increase", which is the internal cause of the substantial increase in tax burden after the reform; third, the financial leasing enterprises can achieve the purpose of tax planning according to the dual characteristics of business; 4th, In order to promote the development of the industry, the policy making in the tax reform must take into account the dual attributes of the combination of finance and leasing finance and commerce. This paper is divided into six chapters. "introduction" and "relevant Theory Summary" "Analysis of the Development and restrictive factors of Financial Lease in China" "Analysis of the Internal cause of Business Reform and influence based on the Perspective of Financial Lease attribute" "the impact of Business Operation with different attributes on Financial Lease. Analysis-taking JX Leasing Company as an example, "conclusion and Prospect".
【學位授予單位】：上海交通大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;F832.49

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