浅谈营业税改增值税对有形动产租赁行业的影响

随着我国经济的高速发展，经济总量不断上升，为了适应新时期我国经济的发展，税制改革刻不容缓。营业税改增值税政策就是在这个背景下应运而生的。“营改增”其最终的目的是希望通过抵扣，来减少企业在经营过程中产生的税负，减少重复征税的现象，给企业创造更多利润空间，从而提高企业的积极性和主动性。不过并不是所有行业在该政策实行之后都得到了真正意义上的税收减少，本文通过实例分析和理论相结合来阐述“营改增”后，有形动产租赁业税收是否减少，企业面对问题又该如何解决。

With the rapid development of China＇s economy, the total economic amount is rising. In order to adapt to the development of our country＇s economy in the new period, the tax reform is urgent. The value added tax policy of the business tax reform came into being in this background. The purpose of ＂camp to increase＂ is to reduce the tax burden generated by enterprises in the process of operation, reduce the phenomenon of repeated taxation, and create more profit margins for enterprises, so as to improve the enthusiasm and initiative of enterprises. However, not all industries have been reduced in real sense after the implementation of the policy. In this paper, by combining case analysis with theory, we will explain whether the tax of tangible property leasing industry is decreasing and how to solve it when facing the problem.