The Study Of The Finance Lease Tax And The Payment Project Under The Value-added Tax

Financing lease the camp to increase is not an independent event, nor the financinglease an industry is facing, is the historical background in the main, a series of problemsencountered in the current period of China’s financial system reform began in1994, avalue-added tax on goods, basically levy business tax the service property expropriationand the consumption tax adjustment of the new part of goods to tax system. At the time, isto retain the business tax, the service industry is small in scale, at the same time, tax reformis very complex. But with the rapid development of the economy, the tax system has shownmany problems, such as:1, double taxation problems2, tax risk increased3, unable toadapt to the development of service industry need.In37, brought no small impact on the leasing industry, the national tax administrationhas organized several enterprise forum, and carried out the research deeply, although theticket control tax measures to solve, after sale leaseback taken in fiscal106, in this paper,but the problems such as the actual tax burden of more than3%which sign namely returncan not be implemented is still not effective solution.And the international community, financing lease as second major financing channelsonly to bank credit has been very popular, especially with special advantages and functionsof many credit and other financing channels has not, financing lease is also in negotiationsat the WTO are required to Chinese open the financial sector, which shows its importance.At present, the camp to increase after the actual tax burden calculation, and the actualtax burden of more than3%levy back calculation has many different views, this paper isbased on a real case, the representative of the actual tax burden through the calculation of the camp, and accurately measure the actual tax burden can enjoy the policy ofcollection back, and combined with the actual situation of enterprises, the registered capitalof less than170000000yuan of financing lease enterprise can not enjoy the tax [2013]106paper presents some superficial solution actual problem solutions to enterprises involved inthe project, much home back to the lease tax problems.