建筑企业融资租赁业务的纳税筹划研究

Research on Tax Planning of Financial Leasing Business in Construction Enterprises

论文通过梳理融资租赁在建筑企业中的应用情况,以及直接融资租赁与售后回租2种不同租赁方式下企业所得税与增值税的税负,提出在建筑企业中通过融资租赁业务进行税收筹划的建议,并结合案例进行具体分析。

By combing the application of financial leasing in construction enterprises and the tax burden of enterprise income tax and value-added tax under two different leasing methods of direct financial leasing and sale and leaseback,this paper puts forward suggestions on tax planning through financial leasing in construction enterprises,and makes specific analysis based on cases.