Research On The Influence Of Tax Burden In The Process Of "BT Reforms To Vat" In Financial Leasing Industry

Since China's reform and opening up,the financing lease,as an emerging financial industry,have developed,it is compared with the direct purchase,more conducive to boosting domestic demand,promoting technological progress,optimizing resources configuration,and enhancing the vitality of the real economy in our country.Financing lease transactions,accounting rules,industry supervision,and tax policy support are referred to the four pillars of financial leasing,tax factors have a significant influence to the development of financial leasing industry,especially after the VAT.2016 is the final years of tax system reform in our country,our country implement the VAT thoroughly.Business tax disappear forever.This paper is based on the theory of the new VAT,according to the latest "increase" policy,this paper focuses on the relevant theory of reform and the applicable policy of finance leasing company,It focuses on the analysis of No.36,according to the type of finance leasing business tax analysis,theoretically analyzed the The impact of the policy on the taxation of the current financial leasing enterprises in China,the policy mainly affects the turnover tax and the additional tax burden,which has a relatively small impact on the income tax burden.And finally concluded that the tax burden of finance leasing enterprises has increased.In this paper,the new three board listed on the RX Leasing Co.,Ltd.,for example,by analyzing the company's annual statements and related financial information to study the VAT policy implementation of the enterprise's actual tax changes in the impact of After the increase,the overall tax burden of RX Leasing Co.,Ltd.will be increased to a certain extent,along with the tax gap.Finally,the impact of the tax reform measures to bring financial leasing enterprises,the implementation process is facing three new tax risks,that part of the tax incentives to implement the policy is not in place,that is,the implementation of preferential tax rebate policy,the invoice Management issues.Therefore,in the relevant taxsystem arrangements to make recommendations,as follows: moderate to reduce the tax rate,the implementation of preferential policies to strengthen the management of invoices,to speed up the cultivation of professional quality.This paper puts forward the tax planning proposal which can reduce the tax burden of finance leasing enterprises to a certain extent from the three angles of broadening the financing channels,making reasonable use of tax policy tax avoidance and developing various forms of leasing.The source of data for this paper is mainly the national small and medium-sized enterprises in the stock transfer system which is called a regular basis announcement.The research methods in this paper are general literature,theoretical analysis and case analysis.The literature review method is based on the study of domestic and foreign related research results,the research results are summarized and used.Theoretical analysis is a scientific analysis method which is based on the perceptual knowledge and through the rational thinking to understand the nature of things and their laws under the guidance of certain theories.Case analysis method is based on the actual business of RX Leasing Co.,Ltd.as the object,to analyze the increase in financing before and after the financial leasing industry specific tax changes.The innovation of this paper is based on the case of RX leasing company,the comparative analysis of the tax levies of RX leasing companies during the implementation of the new VAT.