摘要租赁服务业在现如今被视为朝阳产业，为我国的经济发展做出了很大贡献，并在未来几十年内具有不可估量的发展空间，然而其发展也在很大程度上依赖着一国的税收环境。为推进我国经济结构的调整，促进第三产业的发展，2011年我国确定了将原本征收营业税的征税项目改征增值税的方案，并于2012年起在上海交通运输业和部分现代服务业开展改革试点工作。但是，在改革的过程中，由于制度的不够完善以及自身规模等因素，很多企业的税负在此次税改后反而加重，这其中便包括了有形动产租赁行业。因此本文选择了在租赁行业比较有代表性的上市公司——渤海租赁作为案例，对其财务数据进行模拟测算，分析此次税制改革对其税负的影响，在此基础上提出对于现如今形势下完善我国租赁行业流转税制的看法。83676

毕业论文关键词  营业税  税制改革  租赁行业

毕 业 论 文 外 文 摘 要

Title     The Influence of“BT reforms to VAT” in Leasing   Industry                                         

Abstract Rental services in today is regarded as a sunrise industry for China's economic development has made great contributions to the development of space and has immeasurable in the coming decades, but it is also heavily dependent on the development of a country tax environment。 To promote the adjustment of China's economic structure, promote the development of tertiary industry, in 2011 China will determine the original sales tax levy VAT reform project of the program, according to the 2012 in Shanghai and part of modern transportation and other services pilot Project producer services, decided on August 1, 2013 in the country。 Also within the scope of the reform of the rental industry。 However, some companies during the pilot business tax reform VAT, since the institution and its business and other factors but increased taxes, tangible personal property such as financial leasing industry is one of them。 With the further expansion of the scope of the pilot, the camp changed to increase the impact brought bound to deepen, we selected "Camp changed to increase the impact study on leasing services" as the subject, by analyzing the camp changed to increase the implementation of policies for the leasing industry influence, make recommendations and Fiscal policy improvement of the leasing industry in view of turnover tax system under nowadays situation。

Keywords  VAT  Tax reform  Leasing indutry 

目   次

1  引言 1

1。1  选题背景 1

1。2  文献综述 1

2  “营改增”在租赁行业的改革措施 3

2。1  对“营改增”的相关概述 3

2。2  “营改增”对租赁行业的改革措施 3

3  “营改增”对租赁行业的作用和影响 6

3。1  对出租方的影响 6

3。2  对承租方的影响 6

4  “营改增”在租赁行业实施中存在的问题 8

4。1  进项税抵扣存在不确定性 8

4。2  增值税专项发票获取困难 8

4。3  系统性风险增加