上海市融资租赁行业试点营业税改征增值税的利弊分析

Pros-and-Cons Analysis of the Pilot Project in Shanghai: Replacement of the Business Tax with Value Added Tax of Financial Leasing Industry

2012年起,上海市融资租赁业试点营业税改征增值税,适用税率17%,同时增值税实际税负超过3%的部分实行增值税即征即退政策。对融资租赁业的有利因素是实现融资租赁业与消费型增值税改革顺利衔接,降低了承租人的实际税负,促进金融更好服务于实体经济;不利因素是租赁公司的流转税税负略有增加。在发票开具、售后回租、经营租赁等方面,增值税改革还应考虑融资租赁的业务特点。

Starting from 2012,a pilot project of tax reform has been launched in financial leasing industry of Shanghai which will replace the business tax with value added tax(VAT).The applicable tax rate is 17% and at the same time the refund-upon-collection policy is applied to which the actual VAT is over 3%.By doing so,a smooth incorporation of financial leasing industry into the reform of consumption VAT is realized to reduce the actual taxation of the tenants while a better financial service is expected for the entity economy.Yet the commodity turnover tax of the leasing agency increases slightly.The business features of financial leasing industry should be taken into consideration of the VAT reform in terms of invoice providing,sale-leaseback and operating leases.