刍议营改增政策对轨道交通融资租赁业务的影响

Discussion on the Impact of the Policy of Replacing Business Tax with Value-added Tax on the Rail Transit Financial Leasing Business

伴随着营改增的全面实施,在轨道交通融资租赁业务体系内,要践行营改增的新政策,积极整合管理流程和要点,健全完整的服务机制,确保相关税款管理工作能按照标准化流程有序开展,从根本上提高项目的实际价值。本文集中分析了营改增关于轨道交通融资租赁业务的具体要求,并对其产生的影响予以讨论,仅供参考。

With the full implementation of the policy of replacing business tax with value-added tax, in the rail transit financial leasingbusiness system, it is necessary to implement the new policy, actively integrate the management processes and key points, and improve thecomplete service mechanism so as to ensure the relevant tax management work can carry out the orderly process in accordance with thestandardization process and fundamentally improve the actual value of the project. This paper focuses on the specific requirements of thepolicy of replacing business tax with value-added tax for the rail transit finance leasing business, and discusses its impact, for referenceonly.