2017 The 5th International Symposium on Project Management (ISPM 2017)

164 / 2017-07-11 13:32:07

Tax analysis of tangible movable assets financing lease in Coal Enterprises

15006,15008,15010

Financial leasing is an effective way for coal enterprises to strengthen their own hardware construction and improve coal mining capacity. The application of financing lease in coal enterprises has important practical significance for solving the shortage of funds, accelerating equipment updating and technical transformation. Tangible property leasing services as a modern service industry has been included in the "to replace the business tax with a value-added tax" category, from the payment of business tax to pay VAT, the tax rate adjusted from 5% to 17%, the tax burden increased significantly at the same time, due to the policy of business tax VAT related there are many uncertainties in details, financial leasing enterprises in tax planning is easy to produce tax risk. In order to solve the financing lease problems of coal enterprises, this paper analyzes the financial leasing tax policy, and the coal enterprises so as to promote the tangible movables financing lease tax planning and possible tax risk are briefly introduced.