The Influence Of The Financial Leasing Industry On The Business Tax Reform To VAT

As the most important form of fiscal revenue,the reform and perfection of tax revenue is an important part of the state.In our country,with the further development of the market economy system,the existing VAT regulations are not suitable for today's national conditions and market.Therefore,it is urgent to push forward the legislation of vat.At the same time,the financial and taxation departments at the same time explore the expansion of VAT tax range,thus the introduction of a perfect VAT law."Camp changed to increase" is born in this context.In 2009,China decided to carry out the "camp to increase" project,and in 2011 issued a pilot program,camp changed to increase officially put into practice.In the modern market economy,the development environment of an enterprise is changing rapidly both inside and outside.Especially,the variety and scale of business also make the accounting audit of enterprises exist diversity and complexity.Especially for the financial leasing enterprises,the accounting work is closely related to the tax system.Therefore,under the background of the continuous growth of China's GDP and the index breakthrough of 7,it is of great significance to study the accounting and business tax increase system of financial leasing enterprises.The complexity of the tax also increased its economic burden to a certain extent,the corresponding to provide more economic and technical support,the government has taken various effective measures,which is more favorable tax preferential policies,through a series of exemptions and other means for enterprises to provide strong support and protection over the years,the preferential tax policy and is widely used by governments attach great importance to.The main content of this paper is based on the content of this article through the literature relating to the collection,processing and refining,to obtain information about the research,in-depth study of the "replacing business tax with value-added tax(VAT)" will bring huge impact and change on the management of financial leasing companies in the future,combined with the actual situation of some enterprises thus,found the problem,and then use the method of the combination of theory and Practice on a variety of issues that are analyzed,and finally puts forward the Countermeasures of enterprises.