营改增对有形动产租赁企业的影响分析
毕业论文关键词: 营改增; 税负; 有形动产租赁
The camp to the analysis of real estate leasing enterprises to tangible
Abstract: according to the ministry of finance, state administration of taxation on develop transportation industry and part of modern service industry in the national sales tax reform pilot paid VAT tax policy notice (caishui [2013] no. 37), a new round of pilot has to add \"camp\" starting from August 1, 2013, by some provinces and cities to expand to the whole country. Theoretical and practical investigation show that a large number of pilot enterprises implement the burden, and tangible personal property leasing industry tax burden is not decreased in number, this paper analysis the results after the pilot reform and reason, almost and focuses on analyzing the camp change impact on tangible personal property leasing companies, with the examples of bohai leasing research object, the comparison and analysis to increase data before and after the camp, camp to discussed the impact on corporate profits tax and related Suggestions were put forward.
Key word：VAT Reforms to BT ;Tax burden ;Tangible movable property leasing
目录
引言.. .1
（一）文献回顾.. .1
（二）研究背景及研究意义 .1
一、营改增的概述. .2
（一）营改增的目的及意义 .2
（二）营改增的适用范围. .3
二、营改增的影响分析 .5
（一）营改增的经济效益分析 . .5
（二）营改增的后续问题分析. .7
三、营改增对有形动产租赁行业的影响.. .8
（一）有形动产租赁业务的特点. .8
1、固定资产的更新周期较长.. .8
2、租赁合同签订时间对税负有影响.. .8
3、租赁标的物购置时间影响税负 .8
（二）相关税制的特点对有形动产租赁业务的影响.. .. .8
1、增值税税率过高 .9
2、增值税发票难以收取. .9
（三）营改增对有形动产租赁行业的具体影响. .10
1、营改增对试点企业的税负和盈利影响 .10
2、营改增对会计处理的影响. 10
四、有形动产租赁业务的案例分析.. 12
（一）企业概况.. .12
（二）营改增对渤海租赁税负的影响..13
（三）营改增对渤海租赁利润的影响.. 14
结论.. 16
致谢.. 18
参考文献 19
引言增值税侧重对商品流转额征税,营业税侧重对非商品销售额征税，这致使服务业税负偏高,而且存在重复征税,不利于服务业专业化分工。2012年以来,营改增试点范围不断的扩大,行业范围主要集中在交通运输业和部分现代服务业，我国“营改增”成效初步显现：企业总体减税效果明显；试点企业逐步增加,试点地方政府态度十分积极；服务业的发展和经济转型步伐加快。但是目前，“营改增”也面临着一些问题，部分企业税负不减反增，对此，政府将进一步完善增值税税制,逐步推进“营改增”。
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