目 录

 

摘  要...........................................................................................................................I

ABSTRACT................................................................................................................II

一、引 言....................................................................................................................1

（一）研究的背景及意义..........................................................................................1

 1.研究背景.................................................................................................................1

 2.国内外研究现状.....................................................................................................1

 3.研究意义.................................................................................................................2

（二）研究内容与方法..............................................................................................2

 1.研究内容................................................................................................................2

 2.研究方法................................................................................................................3

（三）本文拟解决的问题..........................................................................................3

二、营改增的理论依据..............................................................................................3

（一）营改增的理论基础..........................................................................................3

 1.税收宏观调控理论.................................................................................................3

 2.流转税制理论.........................................................................................................4

（二）融资租赁..........................................................................................................4

 1.租赁.........................................................................................................................4

 2.融资租赁.................................................................................................................5

（三）营业税、增值税并行的弊端..........................................................................5

三、营改增对中小企业融资租赁产生的影响..........................................................7

（一）现行税收制度对融资租赁业务的影响..........................................................7

（二）营改增对融资租赁业务的影响......................................................................7

四、营改增后融资租赁业务产生问题的对策和建议..............................................8

（一）应考虑增值税对出租人和承租人的影响......................................................8

（二）率先进行尚未试点的行业抢占先机..............................................................9

（三）以直接租赁为主..............................................................................................9

（四）利用金融行业“营改增”政策，为融资租赁企业计算税收......................9

（五）培养和建立优秀的服务团队，提升产品的品质..........................................9

五、结 语....................................................................................................................9

参考文献....................................................................................................................11

致 谢..........................................................................................................................12