“营改增”对租赁服务业的影响研究  

Study on the Influence of "Replacing Business Tax with VAT" on Leasing Service Industry

作　　者：薛慧[1] 

机构地区：[1]南京理工大学经济管理学院会计系

出　　处：《财政科学》2016年第9期72-79,共8页Fiscal Science

摘　　要：2016年租赁服务业被纳入"营改增"范围,这对租赁服务企业来说是机遇也是挑战,其中税负的改变对于企业来说至关重要。本文从"营改增"给租赁服务业带来的变化出发,提出了"营改增"实施过程中可能存在的问题,并以远东宏信有限公司为例进行了税负分析,最后对现行税制下的租赁企业应对"营改增"提出了相关优化建议。Leasing service industry has been included in the scope of tax reform, which is the opportunity and challenge for rental service companies. Changing the tax burden is essential for enterprises. Starting from the changes of leasing service industry after replacing business tax with VAT, this paper proposes the problems that may exist in the process of implementation, and takes the Far East Hongxin Co. Ltd. as an example of analysis of the tax burden, finally conducts some suggestions for leasing companies under the current tax sys-tem.

关 键 词：“营改增” 租赁服务业 税负 

分 类 号：F812[经济管理—财政学]