营改增下租赁企业外部价值链的税务筹划研究

Study on Tax Planning for External Value Chain of Leasing Enterprises during Substituting Value-added Tax

营改增试点给企业税负带来新的挑战。租赁企业通过净收益法下不同含税价格的比较来选取上游价值链的供应商,采用延期付款的结算方式;同时在退税范围内选择融资租赁方式将动产出租给下游价值链的承租方,优先考虑现收方式,可有效优化企业外部价值链的税负。

The camp to the pilot brings new challenges to enterprise tax burden. The leasing enterprise chooses suppliers who is at the upper value chain by comparing different tax price under the net benefits method, adopting the way of deferred payment ; moreover it may choose leveraged leaseway to lease its movable property to lessees who are on the downstream value chain within the rebate policy, preferred cash can be an effective way to optimize the tax burden of external value chain of enterprises.