本文選題：營改增 + 融資租賃稅制　； 參考：《西南財經(jīng)大學》2014年碩士論文

【摘要】：融資租賃產(chǎn)生于20世紀50年代的美國,作為一種創(chuàng)新的融資工具,它將融資與融物相結(jié)合,一經(jīng)產(chǎn)生即風靡世界,迅速擴展到了歐洲、亞洲的一些國家。這種方式大大促進了各國的技術更新、資產(chǎn)盤活和資源配置。融資租賃在我國,從第一家公司成立直到現(xiàn)在,大概有30多年的歷史。三十多年來,融資租賃對我國的產(chǎn)業(yè)結(jié)構(gòu)調(diào)整、產(chǎn)品升級換代起到了積極的推動作用,對我國的民航、海運業(yè)和中小企業(yè)的發(fā)展給予了有力的支持,為國民經(jīng)濟發(fā)展做出了貢獻。發(fā)達國家融資租賃業(yè)的發(fā)展歷史經(jīng)驗表明,稅收是影響融資租賃業(yè)發(fā)展的重要因素,對行業(yè)的發(fā)展具有重大影響。我國從2012年起在部分現(xiàn)代服務業(yè)中試點“營改增”稅制改革,有形動產(chǎn)融資租賃業(yè)納入了試點范圍。本文正是基于此背景下,從理論和實證的角度出發(fā),探討“營改增”稅制改革對融資租賃業(yè)流轉(zhuǎn)稅稅負以及經(jīng)營績效的影響。并在此基礎上,提出改進融資租賃業(yè)稅制的政策建議,以期對我國融資租賃業(yè)的發(fā)展有所裨益。 本文一共分為四部分。第一部分包括第一章引言；第二部分為理論分析部分,包括第二章融資租賃業(yè)稅收負擔效應分析,以及第三章國際融資租賃稅收政策的特征及經(jīng)驗；第三部分為實證分析部分,包括第四章融資租賃業(yè)“營改增”效應的實證分析；第四部分包括第五章分析結(jié)論與政策建議。 理論分析部分,本文首先對企業(yè)稅收負擔進行一般分析,闡述其定義,分類,及影響因素。在此基礎之上,研究融資租賃市場課稅的作用機制以及稅負變化對不同融資租賃市場主體行為的影響。隨后,借鑒了國外融資租賃稅收制度的經(jīng)驗,最終得出結(jié)論： 第一,稅收會通過替代效應和收入效應影響出租人。一方面,對租賃收益征稅,出租人會選擇相對便宜的其他活動替代變昂貴了的租賃服務；另一方面,征稅減少了出租人的租賃收入,企業(yè)從事其他活動也會受到消極影響。 第二,稅負的變化使承租人與出租人達到新的均衡狀態(tài)。該均衡結(jié)果取決于各個參與人的貼現(xiàn)因子以及行動的先后順序。此外,剔除其他參與方的影響,承租人與出租人簽訂協(xié)議的迫切程度折扣率不同,均衡結(jié)果也會有所差異。 第三,通過比較國外融資租賃業(yè)的稅收制度,可以發(fā)現(xiàn)稅收優(yōu)惠是一大亮點。而我國在融資租賃方面的稅收激勵還顯得不足。值得我國借鑒的國外融資租賃稅制經(jīng)驗主要有： (一)融資租賃的概念清晰,功能明確。只有對融資租賃的概念以及功能有清晰準確的界定,才能促進融資租賃業(yè)的健康發(fā)展。 (二)融資租賃的稅收制度統(tǒng)一。對包括融資租賃在內(nèi)所有的資產(chǎn)取得方式采取公平的投資鼓勵措施。對從事融資租賃的納稅人一律平等對待,給納稅人創(chuàng)造平等競爭的環(huán)境。 (三)融資租賃的稅負公平合理。對融資租賃業(yè)務的經(jīng)濟實質(zhì)進行認定,制定統(tǒng)一的稅收政策,避免經(jīng)營資質(zhì)不同的企業(yè)稅收區(qū)別對待的問題,從而在很大程度上保證企業(yè)稅負的公平合理。 (四)融資租賃稅收政策與促進投資的稅收鼓勵緊密相連。對采用融資租賃方式購買設備給予包括稅收抵免、加速折舊等在內(nèi)的優(yōu)惠政策,發(fā)揮融資租賃在促進企業(yè)盤活固定資產(chǎn),提高資金使用效率,促進設備升級和更新改造方面的積極作用。 實證分析部分,本文以11家中國金融租賃企業(yè)2007年到2012年的數(shù)據(jù)作為研究對象,運用描述性統(tǒng)計分析,考察金融租賃業(yè)稅負的總體變化趨勢,并和金融服務業(yè)進行比較分析。此外,結(jié)合天津市投入產(chǎn)出表以及上市融資租賃企業(yè)的數(shù)據(jù),運用模型推導和數(shù)理統(tǒng)計方法,研究“營改增”對融資租賃業(yè)流轉(zhuǎn)稅稅負和經(jīng)營績效的影響。通過實證部分的分析,我們可得出以下結(jié)論： 第一,從總體看,2007年到2011年金融租賃業(yè)的實際稅負率呈現(xiàn)下降趨勢,2012年金融租賃業(yè)稅負明顯上升。2007年到2008年稅率下降幅度較大,2008年到2011年的稅率變化趨勢則相對平穩(wěn)。除2012年以外,金融租賃業(yè)的稅負率每年均低于金融服務業(yè)稅負率。金融服務業(yè)相對金融租賃行業(yè)而言,其平均實際稅率穩(wěn)定些,金融租賃行業(yè)對稅收政策的敏感度要強于金融服務業(yè)。此外,金融租賃行業(yè)內(nèi)部稅負率差異波動小于金融服務行業(yè)。 第二,“營改增”稅制改革很可能導致融資租賃企業(yè)稅負水平上升,盈利能力下降。由于有形動產(chǎn)租賃業(yè)(一般納稅人)的試行增值稅稅率為17%,稅率提高的增稅效應超過了進項抵扣的減稅效應,因此“營改增”改革方案很可能提高有形動產(chǎn)租賃業(yè)的現(xiàn)行稅負。相應的,由于稅負水平的上升,造成了融資租賃企業(yè)經(jīng)營績效的下降。 在理論和實證分析的基礎上,本文提出了優(yōu)化我國融資租賃業(yè)稅制的建議。這一部分主要結(jié)論如下： 第一,融資租賃業(yè)流轉(zhuǎn)稅制度優(yōu)化路徑：首先,只對增值額征稅。將售后回租業(yè)務納入“營改增”體系,調(diào)整售后回租業(yè)務差額征稅政策,’對融資租賃業(yè)收取的租賃有形動產(chǎn)價款本金不征收增值稅。其次,適當降低“營改增”后融資租賃業(yè)適用的增值稅稅率。融資租賃業(yè)固定資產(chǎn)更新周期較長,中間投入比率不算高,短期內(nèi)提高的難度較高。所以要降低融資租賃業(yè)的稅負,就要考慮適當降低“營改增”后行業(yè)適用的增值稅稅率。另外,調(diào)整即征即退公式口徑。調(diào)整即征即退增值稅實際稅負計算口徑,分母為項目期內(nèi)總租息、分子為項目實際繳納的增值稅。最后,簡化超稅負返還政策操作流程,及時讓企業(yè)獲得返還的稅金。 第二,融資租賃業(yè)所得稅制度優(yōu)化路徑：首先,加速折舊政策依照統(tǒng)一規(guī)定執(zhí)行。加速折舊是一種鼓勵投資的優(yōu)惠政策,可以促進承租人更多采取融資租賃方式更新設備,提高整個市場的規(guī)模。其次,允許融資租賃企業(yè)提取呆賬準備金。允許融資租賃企業(yè)提高壞賬準備金比例,建立健全呆賬準備金和壞賬損失制度。另外,對融資租賃企業(yè)實行投資抵免政策。允許符合條件的融資租賃企業(yè)享受投資抵免的優(yōu)惠政策,這將很大提高上促使融資租賃企業(yè)擴大經(jīng)營規(guī)模,并將得到的優(yōu)惠讓渡給承租人,從而使處于朝陽期的融資租賃業(yè)更好更快的發(fā)展。 最后,完善融資租賃業(yè)稅收征管。結(jié)合融資租賃公司的業(yè)務模式,靈活管理開票方式。首先,在直租業(yè)務中,融資租賃企業(yè)根據(jù)客戶要求購買租賃資產(chǎn),對于開票問題應靈活調(diào)整,更多的結(jié)合行業(yè)自身特點,允許融資租賃企業(yè)對本金部分一次性開具專用發(fā)票。其次,在回租業(yè)務中,允許融資租賃企業(yè)憑合同將本金部分扣除,融資租賃公司對本金部分可以開具普通發(fā)票,只對租金部分開具增值稅專用發(fā)票給承租人。最后,如果融資租賃公司已經(jīng)提前進行了納稅申報,允許其延期針對租金收入開具專用發(fā)票。 本文的貢獻主要在于通過描述性統(tǒng)計分析對金融租賃業(yè)總體稅負變化趨勢進行了分析,并通過模型推導和數(shù)理統(tǒng)計對“營改增”前后融資租賃業(yè)流轉(zhuǎn)稅稅負和經(jīng)營績效的變化進行了分析,進一步結(jié)合相關上市公司數(shù)據(jù)驗證了“營改增”對融資租賃業(yè)的影響。
[Abstract]:The financing lease is generated in the US in the 1950s as an innovative financing tool . It combines the financing and the melt , and expands to some countries in Europe and Asia . In the past 30 years , the financing lease has played a positive role in the development of China ' s civil aviation , shipping industry and small and medium - sized enterprises .

This paper is divided into four parts . The first part includes the introduction of Chapter 1 ;
The second part is the theoretical analysis part , including the analysis of the tax burden effect of the second financial leasing industry , and the characteristics and experience of the third chapter international financial leasing tax policy ;
The third part is the positive analysis part , including the fourth chapter finance lease industry " battalion reform increase " effect empirical analysis ;
The fourth part includes the conclusion and policy suggestion of the fifth chapter .

Based on the analysis of the theoretical analysis , this paper first analyzes the enterprise ' s tax burden , expounds its definition , classification and influencing factors . On the basis of this , we study the effect mechanism of the tax on the finance lease market and the influence of the change of tax burden on the behavior of different financing lease market subjects . Then , we draw on the experience of the foreign financing lease tax system , and finally draw the conclusion :

First , the tax will affect the lessor through the substitution effect and the income effect . On the one hand , the lessor will choose relatively cheap other activities to replace expensive rental services on the one hand .
On the other hand , the tax reduces the rental income of the lessor , and other activities of the enterprise will be negatively affected .

Second , the change of tax burden makes the lessee and the lessor achieve the new equilibrium state . The equilibrium result depends on the discount factor of each participant and the sequence of action . In addition , the effect of other participants is eliminated , and the urgency of signing the agreement between the lessee and the lessor is different , and the equilibrium result will also vary .

Third , by comparing the tax system of foreign financing lease industry , it can be found that the tax benefit is a big bright spot , and the tax incentive of our country in financing lease is insufficient .

( 1 ) The concept of financing lease is clear and the function is clear . Only the concept and function of financing lease are clearly and accurately defined in order to promote the healthy development of the financing lease industry .

( 2 ) The tax system of financial leasing shall be unified . The fair investment incentives shall be adopted for all asset acquisition modes , including financial leasing , and the taxpayers engaged in financing leases shall be treated equally to create an environment of equal competition for taxpayers .

( 3 ) The tax burden of the financing lease is fair and reasonable . The economic essence of the financing lease business is determined , and the unified tax policy is established to avoid the problem that the enterprises with different qualifications are treated differently , so that the fairness and reasonable fairness of the enterprise tax burden are guaranteed to a large extent .

( 4 ) The tax policy of financing lease is closely connected with the tax incentive to promote investment . The preferential policies including tax credit , accelerated depreciation and the like are given to the purchase equipment of the financing lease mode , so as to play a positive role in promoting enterprise inventory of fixed assets , improving the efficiency of capital utilization , and promoting equipment upgrading and upgrading .

The empirical analysis shows that the data of 11 Chinese financial leasing companies from 2007 to 2012 is used as the research object , and compared with the financial service industry by means of descriptive statistics and statistical analysis . In addition , based on the input - output table of Tianjin and the data of listed financing lease enterprises , the paper studies the influence of " battalion reform increase " on the tax burden and operating performance of the financial leasing industry . Through the analysis of the empirical part , we can conclude the following conclusions :

First , from the overall view , the actual tax rate of the financial leasing industry is declining in 2007 to 2011 , and the tax burden of the financial leasing industry in 2012 is obviously increased . In 2008 , the tax rate in the financial leasing industry is relatively stable . In addition to 2012 , the tax rate of the financial leasing industry is lower than that of the financial service industry . In addition , the financial leasing industry is more sensitive to the financial service industry than the financial leasing industry . In addition , the fluctuation of the internal tax rate of the financial leasing industry is less than the financial services industry .

Second , the reform of the tax system in the reform of " battalion reform " may result in the rise of the tax burden of the financing lease enterprise and the decrease in profitability . As a result of the tax - added tax rate of 17 % for the tangible movable property rental industry ( general taxpayer ) , the tax increase effect of the tax rate is more than the tax reduction effect of the entry deduction . Therefore , the reform plan for the reform of the camp is likely to improve the current tax burden of the tangible property rental industry . Accordingly , due to the rise of the tax burden level , the decrease in the performance of the financing lease enterprise is caused .

On the basis of theoretical and empirical analysis , this paper puts forward some suggestions to optimize the taxation system of China ' s finance leasing industry .

First , the optimization path of the rent - transfer tax system of the financing lease industry is that firstly , the value - added tax is charged . The sales - back - lease business is included in the " battalion - reform - increasing " system , and the value - added tax rate applicable to the financing lease industry is adjusted after the sales - back - lease business is adjusted . In addition , the tax - added tax rate applicable to the financing lease industry is reduced due to the long period of renewal of the fixed assets of the financing lease industry .

Second , the financing lease business income tax system optimizes the path : Firstly , the accelerated depreciation policy is implemented in accordance with the uniform regulations . The accelerated depreciation is a preferential policy that encourages investment , which can promote the lessee to adopt the financing lease mode to update the equipment and improve the size of the whole market .

At last , in the direct - lease business , the financing lease enterprise should purchase the leased asset in accordance with the customer ' s request . In the first place , in the direct - lease business , the financing lease enterprise can issue a special invoice to the principal part one - time according to the customer ' s request . Secondly , in the rent - back business , the finance leasing company can issue ordinary invoices to the principal part . In the end , if the financial leasing company has made a tax declaration in advance , it is allowed to delay the issuance of special invoices for the rental income .

This paper mainly analyzes the trend of the overall tax burden of financial leasing industry through descriptive statistics , and analyzes the changes of the tax burden and operating performance of the financing lease industry before and after the reform of the camp by means of model derivation and mathematical statistics , and further combines the data of the relevant listed companies to verify the influence of the " battalion reform increase " on the financing lease industry .

【學位授予單位】：西南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F832.49;F812.42

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