Business Tax Instead Of VAT Impact On A Company Financing Lease Business And Countermeasure Analysis

With the height of the development of the third industry in our country and perfect the tax system, reduce the tax burden on enterprise level needs, such as camp to increase tax reform, taking into account the camp financing lease industry to increase the scope of tax reform. To increase as the camp policies in the implementation and deepening of financial leasing industry, great changes have taken place in financial leasing industry, as the change of various aspects, brought many positive influences to the financing lease industry, but the more it is worth noting that the problems caused by the camp to increase policy also change increases as the camp policies in the deepening of the financial leasing industry and gradually emerge.Camp in this research to increase the implementation of the tax reform on the basis of the background, the reform of the course, as A typical representative of the enterprise for the financial leasing industry, insight into the camp to increase tax reform for all aspects of the change, including the taxpayer status, tax scope, tax rate, tax calculation basis, tax preferential policy, invoice issue and use, and so on. And all aspects of the resulting positive impact, the most important is summarized by the camp to increase policy implementation for A enterprise to bring the negative impact of financing lease enterprise tax burden level of the first including turnover tax, city building duty and educational expenses to add, income taxes are increased; Followed by after-sales leaseback financing leasing business is blocked, the refund policy is difficult to implement; Finally, as the camp to increase policy implementation, caused by the invoice issue, the use and management problems brought difficulties to financing lease enterprise management. For the emergence of these problems, in the lessons from international experiences and lessons from the tax reform, various countries on the basis of the solutions from the from all walks of life, with the actual situation of production and operation of A enterprise as the main consideration, respectively from the perspective of enterprise itself, the Angle of the government two aspects to seek solutions to the problems caused by battalion to increase tax reform of effective measures, on the one hand, will bring the positive effects of camp to increase policy to continue and expand, on the one hand, through A variety of can really solve the problem of many specific measures to achieve the desired effect.