| The reform program to replace the business tax with a value-added tax finally came to a close in May this year,from the initial transportation industry to the final financial industry,value-added tax was fully covered.Although we are discussing the reform of financial sector,the reform process is slow because of the complexity of the business in the financial sector and the greater impact of the reforms.Infrastructure finance leasing is an emerging financing tool that has a complex business structure and involves more subjective changes in tax burdens after policy changes.How can the tax reform bring about the impact of the infrastructure finance leasing enterprises,the problems in the process of tax reform of infrastructure finance leasing,and how to promote the development of infrastructure finance leasing industry from the perspective of taxation.It is of great practical significance to study these problems.This paper uses normative research and empirical research method,respectively from the turnover tax of add,enterprise income tax and corporate tax burden four aspects to analyzes the traditional financial leasing companies and the change of tax burden of enterprises engaged in after-sales leaseback financing situation.Theoretical research shows that the direct financing leasing companies,when the company's cost to income ratio exceeds 82.26%,the turnover tax burden will be reduced,and the urban maintenance and construction tax and education surcharge will decrease with the decrease of the turnover tax.The tax burden of the income tax will increase,but the overall tax burden of the enterprise is reduced,indicating that the reduction of the tax burden of the enterprise turnover tax exceeds the increase of the enterprise income tax burden.Combined with the industry-wide 21.29% of the gross margin level of the tax reform may make the enterprise's overall tax burden increased.For the financing of customer service leaseback enterprise,the turnover tax burden industry depends on the enterprise's cost to income ratio,when the cost income ratio exceeds 11.06%,the turnover tax burden will be reduced,city maintenance and construction tax and education surcharge also decreased,but after calculation,when the enterprise cost income rate of more than 72.45% corporate income tax the tax burden will increase,but no matter how to separate tax burden changes,the overall tax burden will be reduced.Considering most of the infrastructure financing lease leaseback model is used in customer service,so in the empirical research part selects the current domestic qualitative infrastructure leasing companies-China bank financial leasing company.According to the above theoretical analysis,this paper is based on the financial statements of the actual enterprise-the first half of 2016 financial leasing,and uses the method of statistical analysis to study the changes of tax burden before and after the enterprise reform,and finally draws the conclusions.In the process of analysis of corporate tax changes,we found that many problems still exist in leasing industry in the process of replacing business tax with value-added tax.For example,the law of financing lease subject matter is not clear,the business tax and the irrational distribution of tax law on discrimination etc.The existence of these problems will inhibit the normal development of infrastructure finance leasing business and the healthy development of the industry.Therefore,the government should perfect the related laws and regulations of financial leasing,issue financial leasing law as soon as possible,clear the real estate financing lease tax provisions,and eliminate tax differential treatment.At the same time,it is necessary to introduce tax incentives to reduce the tax burden to support the rapid development of infrastructure finance leasing.In response to the impact of the tax reform,companies need to strengthen their own management and make good use of tax policy. |
PDF Full Text Request