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融资租赁由于其法律关系不同于普通租赁,税法对融资租赁的规定也与普通租赁不同。融资租赁中有形动产融资租赁作为现代服务业下的税目之一,于2013年由原征收营业税改为征收增值税,即“营改增”。本文从有形动产融资租赁的业务特点入手,根据“营改增”的实际执行情况,分析了“营改增”对有形动产融资租赁财务的影响及执行中产生的问题。
Financial leasing Because of its legal relationship is different from ordinary leasing, the provisions of the tax law on financial leasing and ordinary leasing are also different. As one of the tax items under the modern service industry, the financial leasing tangible movable property finance lease has been changed from the original business tax collection to the value-added tax collection in 2013, that is, “business reform”. This article starts with the business characteristics of tangible movable property finance lease and analyzes the impact of “BBC” on financial leasing finance of tangible movable property and the problems arising from the implementation according to the actual implementation of “BBC”.