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论文编号：	6931
作者编号：	2120122772
上传时间：	2014/12/8 15:21:17
中文题目：	“营改增”对租赁公司的影响及对策研究——以RXH 租赁公司为例
英文题目：	the tax influence and strategy research on leasing company by the chang from business tax to VAT v——take the RXH leasing company for example
指导老师：	刘志远
中文关键字：	营改增； RXH 租赁公司；税负变化；对策
英文关键字：	Camp to increase; RXH company; Tax change; Advice
中文摘要：	随着我国税制改革的日益推进，营改增试点范围也逐步扩大。2013 年8 月，运输业和部分现代服务业的营改增工作正式在全国范围开展。作为现代服务业的重要组成部分之一，融资租赁行业也正式开启了营改增的税制改革。本文研究以天津市RXH 公司为研究对象，结合税务相关理论，在分析我国实施营改增改革相关背景和制度安排的基础上，具体分析了营改增前后对RXH公司税负的影响情况。研究结果表明：（1）实施营改增改革后，RXH 公司动产售后回租业务的税负明显增加；其中原因主要是承租人无法为出租人开具增值税专用发票，RXH 公司无法获得进项税抵扣，导致税负水平较营改增前大幅增加。即便是在考虑退税政策后，RXH 公司的税负也明显增加。（2）针对动产经营租赁业务，在实施营改增后RXH 公司的税负水平有所降低；其中原因在于在动产经营租赁业务中，RXH 公司可以获得进项税抵扣，因此公司的税负水平所下降。（3）针对不动产租赁业务，由于当前营改增并未涉及不动产，因此现阶段并未对RXH 公司该项业务产生影响；然而2015 年随着不动产租赁业务也被纳入营改增范围，其税负水平亦将发生变化。（4）针对106 号文的优惠政策，因受进项税无法抵扣、退款时间存在不确定性，以及是否符合退税条件的认定存在不确定性等因素影响，使得该项政策在实施过程中给RXH 公司的税收优惠要低于预期。最后，本文为RXH 公司更有效地应对营改增后的税负变化情况，分别从公司内部管理、业务结构调整、综合利用多项税收筹划技术、提高税收筹划前瞻性，以及重视税收筹划风险防范等方面提出针对性解决建议，以供RXH 公司参考。
英文摘要：	Along with the advance of tax reform, camp also gradually increasing range change increases the pilot. In August 2013, the transportation industry and part of the camp of the modern service industry to increase work carried out all over the country.As an important part of modern service industry is one of the financing leases industry also officially opens the camp change of tax system reform. RXH company as the research object in this paper, we study in Tianjin,combined with tax related theory, camp to increase on the analysis of the implementation of the reform of the relevant background and system arrangement, on the basis of detailed analysis of the camp to RXH company before and after the change to increase the influence of the tax burden. The results show that: (1) to implement changes increase after the reform, RXH company chattel after-sales leaseback business taxes increased significantly; The reasons are mainly the lessee to the lessor to issue special VAT invoices, RXH company do not have access to the input tax deduction, cause before increase sharply increases the tax burden level of the camp. Even after considering the tax rebate policy, the tax burden of RXH Company is also obvious increase. (2) in view of the movable property leasing business, in the implementation of the camp to increase after the RXH company's tax burden level decreases; One reason is that in the movable property leasing business, RXH company can obtain input tax deduction, so the company's tax burden level falling. (3) in view of the real estate leasing business, because the current revenue to increase is not involved in real estate, so the present stage does not affect the RXH company of the business; In 2015, however, as the real estate leasing business also be incorporated into the camp to increase scope, the tax burden level will also change. (4)Aiming at no. 106 of preferential policies, due to the input tax can't touch buckle, refund time uncertainty, and meets the requirements of the tax factors, such as the uncertainty of the makes the policy to RXHcompany in the process of implementation of tax incentives to lower than expected. Finally, the article for RXH company more effectively respond to changes to increase taxes after the camp, respectively from the business structure adjustment and comprehensive utilization of various technology, improve tax planning, tax planning and tax planning risk prevention, puts forward solving Suggestions as reference for RXH company.
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