王兰 二稿王兰 二稿.doc

JIU JIANG UNIVERSITY 毕 业 论 文 题 目融资租赁营改增的利弊分析和对策探讨 英文题目The pros and cons of the financing lease revenue to increase analysis and countermeasures 专 业 会计学 姓 名 王兰 班级学号 A091E 12 指导教师 张国伟 二零一三年五月 摘 要 “营改增”是我国“十二五”期间一项重要的税制改革，财政部、国家税务总局确定了相关政策的主要内容，并将试点范围分批扩大至全国8个省市，之后再向全国推行。营业税改增值税是一项重要的结构性减税措施，是深化我国税制改革的必然选择, 也是促进我国第三产业协调发展的必然要求。根据规范税制、合理负担的原则，通过税率设置和优惠政策过渡等安排，使得改革试点行业总体税负不增加或略有下降，现行征收增值税的行业税负也会相应下降。 融资租赁被界定为金融保险业而纳入“营改增”范围，此次扩围改革会给融资租赁业带来怎样的影响，融资租赁业又该如何抓住机遇促进行业的发展，都值得我们探讨与深思。我将在此讨论融资租赁征收营业税的不合理之处，以及实行“营改增”之后对企业带来的机遇，建议企业该如何把握机遇，国家该如何完善融资租赁的营改增政策，用于指导企业在该次改革中的发展。 关键字: 营改增；融资租赁；机遇；增值税；试点 Abstract Business tax VAT instead is our country an important tax reform during the twelfth five-year, the ministry of finance, state administration of taxation, determine the main content of the relevant policies, and expanded the scope of pilot batch to eight provinces and cities across the country, and then to the country. Business tax change VAT is an important structural tax cuts, is the inevitable choice of deepening the reform of tax system in our country, but also the inevitable requirement to promote coordinated development of the tertiary industry in our country. Tax system, and the principle of reasonable burden according to the specification, through setting and preferential tax policy transition arrangement, makes the reform pilot industry overall does not tax increases or slightly down, a corresponding decrease in the current VAT industry tax. Finance lease is defined as the financial insurance industry and incorporated into the Business tax VAT instead, the expansion of confining the influence of the reform will bring financing leasing and financing leasing and how to seize the opportunity to promote the development of the industry, are worthy of our study and reflections. Ill discuss finance lease in the sales tax is not reasonable place