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近几年,我国的票据市场越来越成熟,票据业务模式也越来越完善,因此,票据也成为各金融机构对其流动资产配置的一个重要组成部分。在此背景下,财务公司作为非银行金融机构,依托企业集团上下游产业链也在大力推广票据业务。随着财税体制改革逐步深入,营业税改征增值税全面推开,金融业纳入试点范围,财务公司办理票据业务的相关税务规定也随之发生改变。本文主要通过分析“营改增”带来的影响和变化,阐述了“营改增”对财务公司票据业务的影响以及对应的调整策略。
In recent years, the bill market in our country has become more and more mature, and the bill business model has also become more and more perfect. As a result, the bills have also become an important part of the allocation of liquid assets of various financial institutions. In this context, as a non-bank financial institution, financial companies are also vigorously promoting the bill business by relying on the upstream and downstream industry chain of the enterprise group. With the gradual deepening of the fiscal and taxation system reform, the business tax reform levied value-added tax in full swing, the financial sector into the pilot range, the financial company for the bill business tax rules also will change. This paper mainly analyzes the influence and change brought about by “Ying Zeng Zeng Shuang”, and expounds the impact of “Ying Zeng Zeng ” on the notes business of finance company and the corresponding adjustment strategy.