“营改增”对石油融资租赁项目经济评价的影响
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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。
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
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
引文
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[13]刘若鸿,史燕平.新一轮增值税扩围对融资租赁出租人的影响--2012年上海市试点营业税改增值税的政策分析[J].会计之友,2012,29(6):56-57.
[14]张新松.“营改增”后有形动产融资租赁税收政策探析[J].涉外税务,2013,26(3):70-74.
[15]张富强,林蔚.完善我国融资租赁业“营改增”试点的法律研析[J].税务研究,2014,29(10):50-54.
[16]应一丹.“营改增”对融资租赁业务影响分析[J].财会通讯,2015,36(35):113-115.
[17]杨学武.“营改增”对我国基础设施融资租赁业税负的影响研究[D].上海:上海海关学院,2017.
[18]余晓钟.石油技术服务企业核心竞争力构成因素分析[J].西南石油大学学报(社会科学版),2009,2(3):23-27.
[19]董康银,孙仁金,李慧,张亚青.社会资本参与页岩气开发现状及对策[J].天然气与石油,2015,33(6):100-104.
[20]董康银,孙仁金.价格规制对天然气需求弹性的影响--以北京地区为例[J].天然气与石油,2018,36(1):110-117.
[2]周国光,武鸿留.“营改增”对交通运输企业税负及利润的影响[J].铁道运输与经济,2015,37(7):61-65.
[3]刘代民,张碧琼.“营改增”对商业银行税负的影响分析[J].税务研究,2015,31(5):107-112.
[4]邓卫国.航运企业船舶融资租赁税收筹划[J].水运管理,2008,30(10):12-17.
[5]刘晓东.船舶融资租赁决策分析与风险规避[D].大连:大连海事大学,2007.
[6]李晟.国有大型疏浚企业设备租赁的决策选择研究[D].上海:华东理工大学,2015.
[7]BARCLAY M J,SMITH JR C W.The Priority Structure of Corporate Liabilities[J].The Journal of Finance,1995,50(3):899-917.
[8]BRICK I E,FUNG W,SUBRAHMANYAM M.Leasing and Financial Intermediation:Comparative Tax Advantages[J].Financial Management,1987,16(1):55-59.
[9]FINUCANE T J.Some Empirical Evidence on the Use of Financial Leases[J].Journal of Financial Research,1988,11(4):321-333.
[10]LASFER M A,LEVIS M.The Determinants of the Leasing Decision of Small and Large Companies[J].European Financial Management,1998,4(2):159-184.
[11]MEHRAN H,TAGGART R A,YERMACK D.CEOOwnership,Leasing,and Debt Financing[J].Financial Management,1999,28(2):5-14.
[12]W E S T O N J F,C R A I G R.U n d e r s t a n d i n g L e a s e Financing[J].California Management Review,1960,2(2):67-75.
[13]刘若鸿,史燕平.新一轮增值税扩围对融资租赁出租人的影响--2012年上海市试点营业税改增值税的政策分析[J].会计之友,2012,29(6):56-57.
[14]张新松.“营改增”后有形动产融资租赁税收政策探析[J].涉外税务,2013,26(3):70-74.
[15]张富强,林蔚.完善我国融资租赁业“营改增”试点的法律研析[J].税务研究,2014,29(10):50-54.
[16]应一丹.“营改增”对融资租赁业务影响分析[J].财会通讯,2015,36(35):113-115.
[17]杨学武.“营改增”对我国基础设施融资租赁业税负的影响研究[D].上海:上海海关学院,2017.
[18]余晓钟.石油技术服务企业核心竞争力构成因素分析[J].西南石油大学学报(社会科学版),2009,2(3):23-27.
[19]董康银,孙仁金,李慧,张亚青.社会资本参与页岩气开发现状及对策[J].天然气与石油,2015,33(6):100-104.
[20]董康银,孙仁金.价格规制对天然气需求弹性的影响--以北京地区为例[J].天然气与石油,2018,36(1):110-117.