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融资租赁行业属于营改增最先试点的行业之一,而营改增对其的影响主要是在两个阶段:第一,部分行业营改增试点阶段,2013年12月12日,财政部国家税务总局发《关于将铁路运输和邮政业纳入营业税改征增值税试点的通知》财税[2013]106号,拉开部分行业营改增改革的序幕。第二,全面推开营改增试点阶段,财政部国家税务总局发《关于全面推开营业税改征增值税试点的通知》财税[2016]36号,相比于营改增试点阶段而言,融资租赁行业的增值税税负产生较大的变化。因此,本文便是着重对营改增之后对融资租赁行业所产生的影响展开研究分析。
The financial leasing industry is one of the pilot industries that started the camp reform. The impact of the camp reform on it is mainly in two stages: First, the pilot phase of the reform and increase of some trade camps; on December 12, 2013, the Ministry of Finance State Administration of Taxation issued “Notice on Incorporating Business Tax into VAT and VAT into VAT Pilot [2013] No.106” and kicked off the reform of some trade camps. Second, the Pilot Reform Camp was launched in an all-round manner. The State Administration of Taxation of the Ministry of Finance issued Circular No. [2016] 36 on Circular of Opening Pilot Business Tax for Value-added Tax Reform in an All-Round Way. Compared with the pilot phase of the reform, The tax burden on the finance leasing industry has been greatly changed. Therefore, this article focuses on the research and analysis of the impact on the financial leasing industry after the VAT reform.