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中小融资租赁企业能够通过增值税抵扣的方式抵扣采购时支付的增值税,降低了购买设备的成本,从而可以降低设备的出租价格。对于承租人来说,意味着降低了融资成本,从而激发其融资积极性,使其更加青睐租赁融资的模式。文章通过实证分析发现,采用增值税的纳税模式可以显著降低企业的纳税额,降低企业的缴税负担。要更好地促进中小融资租赁企业的发展必须做好以下三点:进一步扩大增值税抵扣范围,并做好发票管理;对增值税的税率进行调整,从而使其与企业的发展需要更加契合;中小融资租赁企业必须进行自身管理的改革创新。
Small and medium-sized financial leasing companies can deduct the VAT paid during the purchase through the deduction of value-added tax, thus reducing the cost of purchasing the equipment and reducing the rental price of the equipment. For the lessee, it means reducing the financing cost, so as to stimulate the enthusiasm of financing and make it more favor the leasing financing mode. Empirical analysis of the article found that the use of VAT tax model can significantly reduce the tax amount of enterprises and reduce the tax burden on enterprises. To better promote the development of small and medium-sized financial leasing companies must do the following three points: to further expand the range of value-added tax deductions, and invoice management; the tax rate of value-added tax adjusted to make it more in line with the development needs of enterprises ; Small and medium financial leasing companies must carry out their own management reform and innovation.