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随着时代的发展以及社会的进步,我国的经济建设获得了长足的发展。在这样的背景之下,我国的企业规模日益增大,而企业数量也日渐增多。目前,为了进一步促进我国企业的发展以及社会经济的可持续发展,我国的财政部门加强了对于税制改革作业的开展。据悉,国务院以及国家税务总局已于2011年联合下发营业税改征增值税试点方案,并以此为基础促进了“营改增”在税收制度领域内逐渐开展。事实上,随着营业税改征增值税改革的不断推进,导致我国的融资租赁行业受到了一定程度的影响。本文基于此,主要分析,在营业税改征增值税改革的大背景之下,我国融资租赁参与方决策所受到的影响。
With the development of the times and the progress of society, China’s economic construction has made great strides. In this context, the size of our country’s enterprises is growing, and the number of enterprises is also increasing. At present, in order to further promote the development of enterprises in our country and the sustainable development of social economy, China’s financial departments have stepped up their efforts in tax reform. It is reported that the State Council and the State Administration of Taxation jointly issued the pilot scheme for converting business tax into value-added tax in 2011 and based on this, it has promoted the gradual development of the tax reform in the tax system. In fact, with the continuous advancement of the business tax reform and VAT reform, the financial leasing industry in our country has been affected to a certain extent. This article based on this, the main analysis, in the background of the business tax reform levy VAT reform, China’s financial leasing participants affected decision-making.