融资租赁业增值税处理的国际经验  

The International Experience of Value Added Tax Treatment in the Financial Leasing Industry

作　　者：张胜民[1,2] 

机构地区：[1]上海财经大学公共经济与管理学院,上海200433 [2]河南大学经济学院,河南开封457000

出　　处：《上海金融》2012年第7期100-101,57,共3页Shanghai Finance

摘　　要：文章通过借鉴国际上融资租赁业适用增值税的做法,分析了租赁环节中租金设备成本部分和利息收入部分适用增值税的不同理由,得出结论:在直接融资租赁中,为保持增值税抵扣链条的完整性,租金的设备成本部分应该征收增值税;为保证不同融资方式公平竞争的税收环境,租金利息收益应视为金融服务,与金融服务给予同样税收待遇。By drawing on international practices of levying VAT upon financial leasing industry,the thesis analyzes the different reasons for applying VAT to both rent equipment cost and interest income,based on which conclusions are drawn that the equipment cost of the rents in direct financial leasing should be taxed to ensure the integrity of the VAT credit chain while rent interest income should be integrated into financial services and be taxed the same so as to guarantee a fair competition for the different ways of financing.

关 键 词：融资租赁 增值税改革 营业税 

分 类 号：F830.9[经济管理—金融学]