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,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 volume has been rising.In order to adapt to the development of China's economy in the new era,the tax system reform is urgent.In this context,business tax reform and value-added tax policy came into being.The ultimate aim of the"camp to increase"is to reduce the tax burden of the enterprise in the process of operation,reduce the duplication of Taxation,create more profit space for the enterprise,and thus improve the enthusiasm and initiative of the enterprise.However,not all industries have been in real sense of tax reduction after the implementation of the policy.This paper,through the combination of case analysis and theory,expounds whether the tax revenue of the tangible movable property is reduced and how to solve the problem in the face of the problem.