摘要
融资租赁是具有融资与融物双重功能的一种特殊金融交易,我国营业税改征增值税对融资租赁业的发展产生了很大影响。营业税改征增值税后,融资租赁业整体税负下降,但是由于政策不断变更,融资租赁企业难以准确掌握税收政策的变化。同时由于营业税改征增值税相关政策在细节上存在诸多不确定性,融资租赁企业在进行纳税筹划时容易产生涉税风险。针对融资租赁业如何结合最新的税收政策,做好税务方面的筹划与风险防范以促进融资租赁业健康发展进行研究,具有重要的现实意义。
The financial leasing is a kind of particular financial transaction, which has a double function of financing and leasing assets. Switching sales tax to value added tax has a significant impact on the development of financial leasing industry in China. After the change, the general tax burden of the financial leasing is reduced. However, due to the changing tax policies and some uncertainties in the details, it is difficult for the financial leasing companies to grasp the tax policies precisely and they may easily take some risks when doing tax planning. Research on improving the tax planning and risk prevention has a practical significance to promote the healthy development of financial leasing industry.
出处
《安徽农业大学学报（社会科学版）》
2014年第5期68-70,109,共4页
Journal of Anhui Agricultural University:SOC.SCI.
