“营改增”对融资租赁业的影响

The influence on financial leasing industry under the change from business tax to value-added tax

在发达国家,融资租赁与银行信贷、证券融资共同为社会资金供应的三大主要渠道,并且融资租赁已经成为仅次于银行信贷的第二大社会资金供应渠道,极大地影响着国家经济的发展。融资租赁直到20世纪80年代初才正式进入我国,在2006-2010年的"十一五"期间,中国融资租赁业一直呈几何级倍数增长,融资租赁为我国经济做出了很大的贡献。融资租赁业的发展极大程度地依赖着一国的税收环境,目前在我国营业税改增值税试点正在进行,研究关注于这场税制改革对融资租赁企业税负的影响。

Financial leasing is a sunrise industry in today＇s society. In developed countries, the financial leasing, bank credit and securities financing contribute three main channels of social capital supply. And financial leasing has become the second large social capital supply channel, next to bank credit,has greatly influenced the development of the national economy. Until 1980＇s, financial leasing entered China formally, and has gone through 30 years of trials and hardships. Especially in 2006-2010, during the period of ＂11th five-year plan＂, China＇s financial leasing experienced geometric growth. Financial leasing has made a great contribution to economy. The development of financial leasing industry relies on a country＇s tax environment greatly. However, there are many problems on our current tax environment,limiting the development of financial leasing industry. Under the circumstances of business tax reformed to the value-added tax, the research on the impact which this reform will bring to the financial leasing industry has a great significance.