The Study Of The Effect Of Replacing Business Tax With Value-added Tax(VAT) On Leasing

Along with the globalization of the financial,capital flows in the world and lots kinds of financial products are emerging,financing lease as a new way of financing has been paid more and more attention.Especially in today that China keep continuously upgrading the status of power in global,which also need to promote thedevelopment of the financial industry to keep pace with the development of the economy of the world..It has become an important choice that promoting the development of financing lease.There are many beneficial effects of the development of the financing lease,such as helping ease the financing difficulties of small and medium-sized enterprises in China,accelerating the upgrading of the renewal and reforming cf production equipment and improving the level of technology and creativity.Financing lease is also an important part of the regulation of economic structure and the transformation of China's economic development.lt is necessary that provide a good tax environment to promote the development of financing lease.Replacing business tax with value-added tax(VAT)pilot launched in Shanghai in 2012,financing lease as a part of the modern service industry,which included.Therefore,it is meaningful to study the effect of replacing business tax with value-added tax(VAT)on leasing.This paper combines theory with case,and puts the reality of our country into thought.Firstly,This paper introduces the research background and significance,and summarizes and classifies previous research,states and compares the related concepts;secondly,this paper makes the theoretical analysis of the policy of" replacing business tax with value-added tax(VAT)" how to influence the financing lease industry and gives the corresponding suggestions,takes AJ enterprise as an example,puts the enterprise data into the theoretical analysis of the formula to verified.This paper exams the transfer tax,urban construction and additional education and income tax,draws the theory that they how to affect the AJ enterprise and deduces tax problems of the AJ enterprise,and gives corresponding suggestions of development.Finally,this paper summarizes and prospects the financing lease.