“营改增”对企业融资租赁决策的影响研究

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1、济南大学泉城学院毕业论文毕业论文论文题目“营改增”对企业融资租赁决策的影响研究院系名称商学院专业名称财务管理班级名称学生姓名学生学号指导教师摘要济南大学泉城学院毕业论文伴随着市场经济的发展，我国中小企业也逐渐成为了促进我国经济发展的重要因素，为维护我国社会稳定发挥着重要的作用。而中小企业的融资租赁决策决定着企业的自身发展，因此完善的融资租赁制度对中小企业有着非常重要，营改增的目的就是减轻企业税负并完成增值税抵扣，为中小企业拓宽利润空间。本文基于营改增的税制改革下进行分析，以中小企业融资租赁案例为分析和营改增前后对比承

2、租人利润变化的方法，就其对中小企业的融资租赁决策影响展开讨论。关键词：融资租赁；营改增；中小企业济南大学泉城学院毕业论文ABSTRACTAlongwiththedevelopmentofmarketeconomy,smallandmedium-sizedenterprisesinourcountryalsograduallybecametheimportantfactortopromotethedevelopmentofeconomyinourcountry,tosafeguardsocialstabilitypla

3、yanimportantroleinourcountry.Andsmallandmedium-sizedenterprisefinancingleasedecisiondeterminestheenterprise'sowndevelopment,sotheperfectsystemforsmallandmedium-sizedenterprisefinancingleasehasaveryimportant,toincreasethepurposeofthecampistoreducethetaxburdenone

4、nterprisesandcompletetheVATdeduction,broadeningtheprofitspaceforsmallandmediumenterprises.Inthispaper,basedontheanalysisofcamptoincreaseunderthetaxreform,fromacaseofsmallandmedium-sizedenterprisefinancingleaseprofitanalysisandcomparisonofcampbeforeandafterthech

5、angetoincreasethelesseechange,itsimpactonsmallandmedium-sizedenterprisefinancingleasedecisiontodiscuss.Keywords:Financialleasing;Taxincrease;Smallandmedium-sizedenterprises济南大学泉城学院毕业论文目录摘要.........................................................................

6、..................................................IABSTRACT................................................................................................................II一、引言....................................................................................

7、................................1（一）研究的背景及意义..........................................................................................11.研究背景.................................................................................................................12.国内外研

8、究现状.....................................................................................................13.研究意义..............................................................