The Impact Of“business Tax Paid VAT” On The Finance Of Small And Medium-sized Financing Lease Enterprise

Financing leasing, in modern service industry is to achieve the lessee on different equipment requirements for financing business, the foreign attaches great importance to the financing and set it as one of the financial form, this form of finance in the setting of the tax law provides a good external support to the industry.In China, financing leasing has developed more than 30 years, the financing lease in the 30 years transform the different roles in our country, the first is a way of attracting foreign investment, and gradually become a tool to encircling money through the enterprise financing, until now, an important role in modern finance, in China, financing lease along the way. Financing lease business development momentum in recent years in China, there have been thousands of domestic financial leasing companies, funds focused on natural also transferred to the financing lease support policy. “Business tax paid VAT” is China’s new policy on tangible personal property leasing, the purpose is to reduce the tax burden of financing leasing project.2014, our country and the local government promulgated a series of policies and regulations, and conducive to the development of financing lease perfected the financial leasing industry development environment, promote the development of China’s financial leasing industry more quickly, especially for small and medium-sized financial leasing companies, national and local support expanding financing channels of enterprises, the industrial innovation gradually upgrade and promote the development of more new industries.Based on the theory of “business tax paid VAT”, the policy background and the application of the financing lease company policy for the account of the theoretical basis, this paper introduces the historical evolution of value-added tax reform in our country and the impact of “business tax paid VAT” on financing leasing; “business tax paid VAT” to the financing lease of enterprise financial impact analysis as the key point, analyzed theoretically to add “business tax paid VAT” tax burden to the enterprise actual level, the change of operating results and cash flows;The financing lease companies listed in this paper, the new three board RX company as an example, by adjusting the statements, measurement analysis to explore the “business tax paid VAT” of the enterprise actual tax changes, changes and changes in the operating results, cash flow and aiming at the effects of reform to financial leasing company, put forward to after the "battalion to add" enterprise financial improvement Suggestions, aims to help financing lease companies can get real "benefits" in reform of the tax law.