浅议营业税改征增值税对售后租回的影响

Discussions on Influences of "Business Tax to VAT" on Leaseback

营业税改征增值税(下文简称"营改增")给融资租赁业带来了发展机遇,融资租赁业内普遍感受到作为出租人的融资租赁企业自身税负大幅增加、3%即征即退政策无法兑现、售后租回业务增值税抵扣链条中断等问题的存在,如何建立完善的税收环境以利于该行业健康可持续发展,成为亟待解决的问题。

The ＂Business Tax to VAT＂ program has brought about development opportunities for finance lease industry but within the industry there is the general feeling about the program that finance lease enterprises as lessor paid more taxes, 3% refund upon collection policy are not fulfilled and the chains of VAT deduction are interrupted in leaseback business. Es- tablishing an improved tax environment to benefit the healthy and sustainable industrial development becomes an urgent issue for finance lease industry.