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中小企业的发展在中国经济的发展中起着重要的作用。融资作为支持企业发展的重要方面,很大程度上影响着企业能否健康运行。在税收营改增之后,给企业带来新的机遇的同时,也带来了新的压力。从企业的实际的经营角度,企业应该拓宽业务,抓住营改增带来的机遇,丰富自己的业务种类,适应新改下的税务模式,合理避税,降低企业的成本。企业只有在营改增下做出正确的融资租赁决策,不断完善发展战略,才能获得较好的发展,进而保证企业的可持续发展。
The development of SMEs plays an important role in the development of China’s economy. As an important aspect of supporting the development of an enterprise, financing largely affects the healthy operation of an enterprise. After the VAT tax reform, which brought new opportunities for the enterprises, it also brought new pressure. From the perspective of the actual operation of the enterprise, the enterprise should broaden its business, seize the opportunities brought by the increase of its business volume, enrich its business types, adapt to the tax model under the new reform, reasonably avoid tax and reduce the cost of the enterprise. Only when the enterprises make the correct financial leasing decision by increasing the business reform and constantly improving the development strategy can they get better development and then ensure the sustainable development of the enterprise.