| 以下仅列出文章摘要、提纲简介，如需获取全文阅读权限，或原创定制、长期合作，请随时联系。 微信QQ:312050216 |
 |
 |
| “营改增”对企业融资租赁决策的影响研究
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
|
