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论文编号：	5296
作者编号：	2220110302
上传时间：	2013/6/6 10:08:03
中文题目：	我国融资租赁企业营业税改纳增值税效应研究
英文题目：	A Research on Effect of Business Tax to Value-added Tax on Financial Leasing Enterprises
指导老师：	王全喜
中文关键字：	融资租赁;增值税;税制改革;营改增
英文关键字：	financial leasing;value-added tax;tax reform;business tax to VAT
中文摘要：	在对商品和劳务征收的税种中，增值税具有避免重复征税的优点，世界上有100多个国家采用了增值税。我国在1994年实施新税制时引入增值税，但由于增值税的征收方法比较复杂，只是在重复征税比较严重的制造业和商品流通业及其加工修理行业征收，而对运输等服务行业仍然征收营业税。因而，我国服务行业存在着一定程度的重复征税问题。随着我国经济的发展，结构需要调整，要大力发展服务业，而营业税重复征税严重影响着服务业的发展。由此，服务业由缴纳营业税改为缴纳增值税成为我国重要改革内容之一。本文站在第三方立场，从税收中性理论、税收宏观控制理论、流转税制理论出发，阐述了营业税改征增值税的必要性和现实意义，将“营改增”对融资租赁企业的效应作为研究对象，分别从税负和市场两个角度切入，力图从整体上对效应进行研究。分析对税负的影响时，结合具体案例，利用融资租赁风险定价模型确定租金价格，对比分析“营改增”前后变化，得出了融资租赁企业税负增加、实际收益率下降的结论。通过公式推导，找到了引起税负增加的直接原因——税率偏高。分析对融资租赁市场的影响时，首先分析了承租方（客户）的税负和财务变化，发现“营改增”不仅减轻了承租方的税负，而且提高了其盈利水平。再运用增值税税负转嫁理论，具体分析了融资租赁企业向承租方转嫁税负的可行性。依据试点情况，提出了“营改增”有利于融资租赁市场发展的观点。综合对税负和市场两方面的分析，从整体上理清了营业税改征增值税对融资租赁企业的效应，认为“营改增”增加了融资租赁企业的税负，但扩大了市场规模，从长远来看，有利于融资租赁企业的发展。本文同时提出了针对融资租赁企业及税收政策的建议。
英文摘要：	Compared with other taxes on goods and services, value-added tax has the advantage of avoiding double taxation. There are more than 100 countries adopt value-added tax in the world. China adopted value-added tax when implemented new tax system in 1994. Due to the complicated collection method, China adopts value-added tax in the industries which have serious problem of double taxation such as manufacturing, commodity circulation, repairs and replacement services. Business tax is still widely applied in the service industry. Therefore the double taxation is a general issue in the service industry in China. With the development of China economy, economic transition becomes an urgent necessary. Vigorous efforts will be made to develop the service industry. However, double taxation is a big problem that seriously affects the development of service industry. The reform program to replace the business tax with value-added tax plays a vital role in the tax reform. From the viewpoint of the third party, this paper expatiates the necessity and the realistic significance of the reform program to replace the business tax with value-added tax, based on the tax neutral theory, the tax macro–control theory and the turnover tax system theory. Taking the financial leasing enterprises as the research object, the paper tries to discuss the effect of the tax reform program on this industry from the angles of the tax burden and the market. when the paper analyses the effect of tax reform on the tax burden, based on the case, the price of rent is determined according to the risk pricing model. The paper reaches a conclusion that the financial leasing enterprises’ tax burden increases and the actual yield rate decreases. Meanwhile the paper finds that the high tax rate should be the reason of high tax burden through math deduction. When analyzing the impact from the angle of the financial leasing market, firstly, the paper researches the changes of lessee’s tax burden and finance. The conclusion shows that the tax burden falls and the profit level rises due to the tax reform program. Based on the tax shifting theory, the paper analyses the feasibility of shifting the tax burden from the lessor to the lessee. According to the condition of the pilot cities, the reform program to replace the business tax with value-added tax is helpful to promote the development of the financial leasing enterprises. Finally, based on the above analysis the author concludes the effect of the value-added tax reform on the financial leasing enterprises. On one hand, for the financial leasing enterprises, the reform program to replace the business tax with a value-added tax increases the tax burden. On the other hand, it expands the scale of market and is advantageous in the long - term development of the financial leasing enterprises. Finally summary and suggestion are forward.
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