我國(guó)融資租賃業(yè)增值稅擴(kuò)圍研究
發(fā)布時(shí)間：2018-09-11 07:13
【摘要】：融資租賃業(yè)是當(dāng)今世界的朝陽(yáng)產(chǎn)業(yè)。在發(fā)達(dá)國(guó)家,融資租賃與銀行信貸、證券融資共同為社會(huì)資金供應(yīng)的三大主要渠道：并且,融資租賃已經(jīng)成為僅次于銀行信貸的第二大社會(huì)資金供應(yīng)渠道,極大地影響著國(guó)家經(jīng)濟(jì)的發(fā)展。融資租賃直到20世紀(jì)80年代初才正式進(jìn)入我國(guó),至今已經(jīng)走過(guò)30多年的風(fēng)雨歷程,經(jīng)歷了幾次興衰起伏。2004年后,該行業(yè)又迅猛發(fā)展起來(lái)。尤其是在2006-2010年的“十一五”期間,中國(guó)融資租賃業(yè)一直呈幾何級(jí)數(shù)式增長(zhǎng),業(yè)務(wù)總量由2006年約80億元增至2010年約7000億元,增長(zhǎng)了86倍。根據(jù)2011年世界租賃年鑒統(tǒng)計(jì),2009年全球前十位國(guó)家的融資租賃總額達(dá)到4420億美元,其中,中國(guó)達(dá)到410.1億美元,位居第四。融資租賃為我國(guó)經(jīng)濟(jì)做出了很大的貢獻(xiàn),在未來(lái)依然有著巨大的發(fā)展空間。然而融資租賃業(yè)的發(fā)展極大程度地依賴(lài)著一國(guó)的稅收環(huán)境,我國(guó)目前的稅收環(huán)境卻存在諸多問(wèn)題,限制了融資租賃業(yè)的發(fā)展。 我國(guó)融資租賃業(yè)的稅收存在很多問(wèn)題,其中突出表現(xiàn)在流轉(zhuǎn)稅方面較為混亂,相關(guān)的流轉(zhuǎn)稅稅收政策定義復(fù)雜,導(dǎo)致我國(guó)融資租賃業(yè)存在稅收環(huán)境不公的現(xiàn)象。2009年1月1日開(kāi)始推行增值稅轉(zhuǎn)型改革,實(shí)行可抵扣的增值稅制度,而融資租賃業(yè)之前被歸屬于金融保險(xiǎn)業(yè)繳納營(yíng)業(yè)稅,出租人無(wú)權(quán)開(kāi)具增值稅專(zhuān)用發(fā)票,導(dǎo)致承租人企業(yè)不能享受增值稅抵扣待遇,這給融資租賃業(yè)帶來(lái)了一定的困擾。而2012年1月1日,在上海實(shí)施營(yíng)業(yè)稅改增值稅試點(diǎn),融資租賃行業(yè)被納入了試點(diǎn)范圍之內(nèi)(目前只有有形動(dòng)產(chǎn)的租賃),融資租賃企業(yè)可以直接向承租人開(kāi)具增值稅專(zhuān)用發(fā)票,承租人進(jìn)入了增值稅抵扣環(huán)節(jié)。 營(yíng)業(yè)稅改增值稅對(duì)融資租賃業(yè)造成了一定程度的影響,而隨著試點(diǎn)范圍的擴(kuò)大,營(yíng)改增帶來(lái)的影響勢(shì)必會(huì)加深�；谶@樣的改革環(huán)境,本文選擇“融資租賃業(yè)的增值稅擴(kuò)圍研究”為碩士論文題目,通過(guò)分析增值稅擴(kuò)圍對(duì)融資租賃業(yè)的影響,提出在增值稅擴(kuò)圍背景下實(shí)施過(guò)渡性財(cái)稅政策的建議以及完善我國(guó)融資租賃業(yè)流轉(zhuǎn)稅制的看法。 首先梳理了我國(guó)現(xiàn)行流轉(zhuǎn)稅對(duì)融資租賃業(yè)的政策規(guī)定,指出我國(guó)現(xiàn)行的流轉(zhuǎn)稅政策較為混亂,并導(dǎo)致了融資租賃業(yè)存在諸多問(wèn)題,包括稅法上對(duì)融資租賃的界定不統(tǒng)一,稅收環(huán)境存在普遍不公,承租人進(jìn)項(xiàng)稅額無(wú)法抵扣以及融資租賃業(yè)流轉(zhuǎn)稅政策滯后等等。 然后梳理了增值稅擴(kuò)圍試點(diǎn)后融資租賃業(yè)(有形動(dòng)產(chǎn)融資租賃)的政策規(guī)定以及實(shí)務(wù)中直接租賃和售后回租的稅務(wù)處理。分析了增值稅擴(kuò)圍對(duì)融資租賃業(yè)的影響,它解決了目前我國(guó)融資租賃業(yè)存在的部分稅收問(wèn)題,比如解決了抵扣鏈條的問(wèn)題,一定程度上解決了稅收環(huán)境不公的問(wèn)題,還降低了承租人的實(shí)際稅負(fù)。而對(duì)于出租人稅負(fù)的影響,本文結(jié)合具體案例分析,其中考慮到融資租賃企業(yè)需分期收取租金和分期抵扣進(jìn)項(xiàng)稅,還原了出租人增值稅抵扣的全過(guò)程。針對(duì)過(guò)渡期間融資租賃企業(yè)實(shí)際稅負(fù)有所增高的現(xiàn)象,分析了其存在的原因。 最后,一方面對(duì)增值稅擴(kuò)圍背景下可以實(shí)施的過(guò)渡性財(cái)稅政策提出看法,包括如何解決售后回租業(yè)務(wù)計(jì)征增值稅問(wèn)題等；一方面又對(duì)完善我國(guó)融資租賃業(yè)流轉(zhuǎn)稅制提出了建議。針對(duì)我國(guó)融資租賃業(yè)不夠完善的稅收優(yōu)惠政策,建議調(diào)整折舊計(jì)提主體,實(shí)行更加靈活有效的折舊政策,并對(duì)即征即退政策的時(shí)效性提出看法；針對(duì)完善融資租賃業(yè)的外部環(huán)境,提出了應(yīng)該完善地方性法規(guī)和出臺(tái)融資租賃業(yè)專(zhuān)門(mén)立法,以及建議我國(guó)融資租賃業(yè)實(shí)現(xiàn)監(jiān)管部門(mén)的統(tǒng)一,改變多頭審批多頭監(jiān)管的現(xiàn)狀,認(rèn)為銀監(jiān)會(huì)應(yīng)將監(jiān)管權(quán)移交至商務(wù)部,并放寬融資租賃企業(yè)的準(zhǔn)入門(mén)檻,使更多的企業(yè)能夠享受到稅收優(yōu)惠政策等。
[Abstract]:Finance leasing is a sunrise industry in the world today. In developed countries, finance leasing, bank credit and securities financing are the three main channels for the supply of social funds. Moreover, finance leasing has become the second largest social capital supply channel after bank credit, which greatly affects the development of national economy. It was not until the early 1980s that China officially entered the country. It has gone through more than 30 years of ups and downs, experienced several ups and downs. After 2004, the industry has developed rapidly. Especially during the "Eleventh Five-Year Plan" period from 2006 to 2010, China's financial leasing industry has been growing in a geometric series, the total business volume increased from about 8 billion yuan in 2006 to 201 billion yuan. According to the statistics of the World Leasing Yearbook in 2011, the total amount of financial leases in the top ten countries in the world reached 442 billion US dollars in 2009, of which China reached 41.01 billion US dollars, ranking fourth. The development of rental industry relies heavily on the tax environment of a country, but there are many problems in the current tax environment, which restrict the development of financial leasing industry.
There are many problems in the tax revenue of the financial leasing industry in China, especially in the confusion of the turnover tax and the complicated definition of the relevant turnover tax policy, which leads to the unfair tax environment in the financial leasing industry. The lease industry was previously classified as the financial insurance industry to pay business tax, and the lessor was not entitled to issue special invoices for value-added tax, resulting in the lessee enterprise can not enjoy the value-added tax deduction treatment, which has brought some troubles to the financial leasing industry. Within the scope (currently only the lease of tangible movable property), financial leasing enterprises can issue special VAT invoices directly to the lessee, and the lessee has entered the VAT deduction link.
Business tax reform and VAT have a certain degree of impact on the financial leasing industry, and with the expansion of the scope of the pilot, the impact of business reform will be deepened. This paper puts forward some suggestions on the implementation of transitional fiscal and taxation policy under the background of value-added tax expansion and the views on perfecting the circulation tax system of China's financial leasing industry.
Firstly, this paper combs the current turnover tax policy on the financial leasing industry in China, and points out that the current turnover tax policy in China is confused, which leads to many problems in the financial leasing industry, including the inconsistent definition of the financial leasing in the tax law, the unfair tax environment, the non-deductible income tax of the lessee and the financial leasing industry. Turnover tax policy lags behind.
Then it combs out the policy provisions of the financial leasing industry (tangible movable property financial leasing) after the pilot value-added tax expansion and the tax treatment of direct leasing and after-sale rent-back in practice. To a certain extent, the problem of unfair tax environment has been solved, and the actual tax burden of the lessee has also been reduced. As for the impact of the lessor's tax burden, this paper combines with the specific case analysis, which considers that the financial leasing enterprises need to collect rent by stages and deduct the input tax by stages, thus restoring the whole process of the lessor's VAT deduction. During the period, the actual tax burden of financial leasing enterprises increased, and the reasons for their existence were analyzed.
Finally, on the one hand, the author puts forward some opinions on the transitional fiscal and taxation policies that can be implemented under the background of the expansion of VAT, including how to solve the VAT problem of the after-sales and rent-back business, and on the other hand, the author puts forward some suggestions on improving the circulation tax system of China's financial leasing industry. The main body of depreciation calculation should implement more flexible and effective depreciation policy, and put forward some opinions on the timeliness of the policy of prompt collection and withdrawal; aiming at perfecting the external environment of the financial leasing industry, this paper puts forward that local laws and regulations should be perfected and special legislation should be enacted for the financial leasing industry, and suggests that the financial leasing industry in China should realize the unification of the supervision departments and change the long-term situation. According to the status quo of the examination and approval of multi-head supervision, the CBRC should transfer the power of supervision to the Ministry of Commerce and relax the access threshold of financial leasing enterprises so that more enterprises can enjoy preferential tax policies.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F812.42;F832.49
本文編號(hào)：2235981
[Abstract]:Finance leasing is a sunrise industry in the world today. In developed countries, finance leasing, bank credit and securities financing are the three main channels for the supply of social funds. Moreover, finance leasing has become the second largest social capital supply channel after bank credit, which greatly affects the development of national economy. It was not until the early 1980s that China officially entered the country. It has gone through more than 30 years of ups and downs, experienced several ups and downs. After 2004, the industry has developed rapidly. Especially during the "Eleventh Five-Year Plan" period from 2006 to 2010, China's financial leasing industry has been growing in a geometric series, the total business volume increased from about 8 billion yuan in 2006 to 201 billion yuan. According to the statistics of the World Leasing Yearbook in 2011, the total amount of financial leases in the top ten countries in the world reached 442 billion US dollars in 2009, of which China reached 41.01 billion US dollars, ranking fourth. The development of rental industry relies heavily on the tax environment of a country, but there are many problems in the current tax environment, which restrict the development of financial leasing industry.
There are many problems in the tax revenue of the financial leasing industry in China, especially in the confusion of the turnover tax and the complicated definition of the relevant turnover tax policy, which leads to the unfair tax environment in the financial leasing industry. The lease industry was previously classified as the financial insurance industry to pay business tax, and the lessor was not entitled to issue special invoices for value-added tax, resulting in the lessee enterprise can not enjoy the value-added tax deduction treatment, which has brought some troubles to the financial leasing industry. Within the scope (currently only the lease of tangible movable property), financial leasing enterprises can issue special VAT invoices directly to the lessee, and the lessee has entered the VAT deduction link.
Business tax reform and VAT have a certain degree of impact on the financial leasing industry, and with the expansion of the scope of the pilot, the impact of business reform will be deepened. This paper puts forward some suggestions on the implementation of transitional fiscal and taxation policy under the background of value-added tax expansion and the views on perfecting the circulation tax system of China's financial leasing industry.
Firstly, this paper combs the current turnover tax policy on the financial leasing industry in China, and points out that the current turnover tax policy in China is confused, which leads to many problems in the financial leasing industry, including the inconsistent definition of the financial leasing in the tax law, the unfair tax environment, the non-deductible income tax of the lessee and the financial leasing industry. Turnover tax policy lags behind.
Then it combs out the policy provisions of the financial leasing industry (tangible movable property financial leasing) after the pilot value-added tax expansion and the tax treatment of direct leasing and after-sale rent-back in practice. To a certain extent, the problem of unfair tax environment has been solved, and the actual tax burden of the lessee has also been reduced. As for the impact of the lessor's tax burden, this paper combines with the specific case analysis, which considers that the financial leasing enterprises need to collect rent by stages and deduct the input tax by stages, thus restoring the whole process of the lessor's VAT deduction. During the period, the actual tax burden of financial leasing enterprises increased, and the reasons for their existence were analyzed.
Finally, on the one hand, the author puts forward some opinions on the transitional fiscal and taxation policies that can be implemented under the background of the expansion of VAT, including how to solve the VAT problem of the after-sales and rent-back business, and on the other hand, the author puts forward some suggestions on improving the circulation tax system of China's financial leasing industry. The main body of depreciation calculation should implement more flexible and effective depreciation policy, and put forward some opinions on the timeliness of the policy of prompt collection and withdrawal; aiming at perfecting the external environment of the financial leasing industry, this paper puts forward that local laws and regulations should be perfected and special legislation should be enacted for the financial leasing industry, and suggests that the financial leasing industry in China should realize the unification of the supervision departments and change the long-term situation. According to the status quo of the examination and approval of multi-head supervision, the CBRC should transfer the power of supervision to the Ministry of Commerce and relax the access threshold of financial leasing enterprises so that more enterprises can enjoy preferential tax policies.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F812.42;F832.49
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