摘 要：中国财政部、国家税务总局在2011年11月17日，正式发布了《营业税改征增值税试点方案》，伴随中国营业税改征增值税试点的推进和扩大，流转税中的增值税和营业税并存的局面将结束，越来越多的行业享受到营改增所带来的税负降低。但在改革初级阶段方案试行存在不可避免的问题，有部分行业不但未能享受到税负降低，反而让企业税负有所增加，给企业带来了意想不到的税收负担。本文以有形动产租赁行业凌雄科技有限公司南京分公司为例，通过对比营改增前后该公司税负的增减变化，分析造成变化的原因发现营改增给有形动产租赁行业带来的影响，积极搜索探讨找出合理的解决方案，并针对各个问题提出建设性的意见。54768

毕业论文关 键 词： 营改增，有形动产租赁，税负变化，解决方案

Abstract： China Ministry of finance, the State Administration of Taxation in November 17, 2011, officially released the "business tax levy value-added said pilot scheme", with and expand Chinese pilot VAT reforms to promote value-added tax, transaction tax and business tax situation will end, more and more industries enjoy the camp to increase the tax reduction. But the trial has the inevitable problems in the reform in the primary phase of the program, some industries do not enjoy tax reduction, but let the enterprise tax burden increased, bring the beat all the tax burden to the enterprise. In this paper, tangible movable property leasing industry Nanjing Ling Xiong science and technology limited company Nanjing branch as an example, by comparing the camp to change the corporate tax increase, analyzes the reasons for the changes that the camp to increase real estate leasing industry brings tangible, positive search to find a reasonable solution, and put forward the construction the advice for each problem.

Keywords：Business Tax to Value-Added Tax, Tangible movable property leasing industry, Tax changes, Solutions

目  录

1 引言 4

2有形动产租赁概述 4

2.1 有形动产经营性租赁 4

2.2有形动产融资性租赁 5

3营改增对有形动产租赁影响的比较分析 5

3.1对经营性租赁影响的比较分析 5

3.2对融资租赁影响的比较分析 6

4营改增对有形动产租赁的影响——以南京凌雄科技有限公司为例 6

4.1公司简介 6

4.2公司财务案例 7

4.3应纳税额的计算 8

5 分析结论及发现的问题 9

5.1 小规模纳税人税负降低 9

5.2 经营租赁的一般纳税人税负增加 10

5.3取得无法抵扣的增值税发票 10

5.4 一般纳税人和小规模纳税人差异过大 10

5.5 收款与开具发票不同步 10

6解决的方法 11

6.1企业分拆法 11

6.2融资租赁法 11

6.3与生产厂家形成联营公司 11

6.4形成关联企业 11

6.5收款和开具发票尽量同步 12