【摘要】 结合石油租赁业务特点,构建"营改增"背景下融资租赁项目经济评价模型,以石油海上物探服务C公司融资租赁项目为实例,分析了"营改增"对石油行业融资租赁项目经济评价的影响。分析结果认为:"营改增"使得出租方净现值上升,税负下降;承租方的净现值下降,税负上升。总体上,该项目效益变差,没有达到"营改增"减负目的;此外,合理租金范围收窄,不利于交易的达成。建议政府进一步完善增值税税率,进行不同税率的具体测算,力争在新的增值税税率下实现减负的目的;完善相关会计准则,明确"营改增"之后融资租赁业务的会计处理;制定专门针对融资租赁项目的所得税税收优惠政策,力争从源头上解决融资租赁会计及所得税处理过程中的问题。更多还原

【Abstract】 Based on the characteristics of petroleum financial leasing business in China, an economic evaluation model for the financial leasing project considering the reform of business tax(BT) to value added tax(VAT) is built in this study. Taking the financial leasing project of C company, an offshore geophysical exploration service company as an example, the paper analyzes the influence of replacing business tax with VAT on the economic evaluation of financial leasing projects in the oil industry. Due to the reform of BT-to-VAT, the net present value of the lessor increases and the tax burden falls, whereas the net present value of the lessee decreases and the tax burden rises. Overall, the benefits of the project will become less profitable and the reform of BT-to-VAT cannot reduce the tax burden of enterprises. Furthermore, the reasonable rent range will narrow down and it is not conducive for transactions. It is suggested that the government should make efforts to improve the VAT rate and carry out specific calculation of different tax rates, to achieve the goal of reducing the burden under the new VAT tax rate, improve relevant accounting standards and clarify the accounting treatment of financial leasing business after the reform of BT-to-VAT, formulate preferential income tax policies for financial leasing projects, and strive to solve the problems in the process of financial leasing accounting and income tax treatment from the source更多还原