| 营业税改增值税对融资租赁出租人税负的影响 |
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| 引用本文： | 蓝茵.营业税改增值税对融资租赁出租人税负的影响[J].怀化学院学报,2013(9):34-36. |
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| 作者姓名： | 蓝茵 |
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| 作者单位： | 集美大学诚毅学院,福建厦门,361021 |
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| 摘 要： | 2013年8月1日，交通运输业和部分现代服务业营业税改增值税试点由部分省市扩大至全国范围，对试点企业产生深远影响。针对开展有形动产租赁业务的有资质的融资租赁出租人，通过案例，比较分析营改增前后融资租赁出租人需缴纳的营业税与增值税的计税方式及税负水平，结果显示营业税改增值税能一定程度上降低出租人的税收负担。此外，提出出租人在营改增下的应对方法，以帮助其更好开展融资租赁业务。
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| 关 键 词： | 营改增 融资租赁 税负 影响 |
Influence on Finance Leasing Company of Value Added Tax Pilot Reform |
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| LAN Yin.Influence on Finance Leasing Company of Value Added Tax Pilot Reform[J].Journal of Huaihua University,2013(9):34-36. |
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| Authors: | LAN Yin |
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| Institution: | LAN Yin ( Chengyi College, Jimei University, Xiamen, Fujian 361021 ) |
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| Abstract: | On t st August 2013, Value Added Tax （＂VAT＂） pilot of arrangements regarding transportation industry and some modern sen＇ice industries are expanded from some locations to nationwide basis. This VAT pilot reform wilt influence the burden of taxation of companies in VAT pilot region. Specifically, VAT pilot reform of movable property finance leasing of qualified financial leasing companies is discussed respect to tax computation method and tax burden level, threugh case analysis, Some related suggestions are provided for better confront VAT pilot reform. |
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| Keywords: | VAT pilots of arrangement finance leasing burden of taxation influence |
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