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本文以设立在上海自贸区的SPV公司为例,分析了上海自贸区SPV融资租赁直租模式分期缴纳海关进口关税及增值税的优势,并以A公司采用上海自贸区SPV模式向B通用航空公司融资租赁直升机的案例作为背景。分析发现以上海自贸区SPV模式交易,为承租人(通用航空公司)不但节省了交易成本、优化了现金流,还有助于实现航空公司机队规模的快速扩充,也为出租人(租赁公司)提供了税收优惠、控制了项目风险,保障了项目收益。但是在享受这个优惠政策的交易结构谈判及合同签订过程中,由于分期缴纳海关进口关税及增值税在进关时有“双抬头”。出租人及承租人都可以办理报关进口。而分期缴纳海关增值税,因其报关次数多且手续繁琐,会增加出租人的交易成本及纳税成本,部分公司会选择由承租人按租金支付频率去缴纳关税及增值税并由承租人抵扣。看似完整的交易结构,但是在财务核算及涉税处理时,会导致出租人出现涉税风险,业务流程不通畅。本文从A公司的实践情况出发,有针对性地分析融资租赁公司在自贸区开展业务的SPV模式,并提出在分期缴纳海关增值税的业务模式下如何更好地设计交易结构,畅通交易流程。
Taking SPV Company set up in Shanghai Free Trade Zone as an example, this paper analyzes the advantages of SPV leasing and rent-leasing model in Shanghai Free Trade Zone paying customs duties and VAT on customs in installments. Taking A company adopting SPF mode of Shanghai Free Trade Zone to B The case of General Aviation finance leasing helicopters serves as a backdrop. The analysis found that the Shanghai FTA SPV model transaction not only saved the transaction cost and optimized the cash flow for the lessee (general aviation company), but also helped to realize the rapid expansion of the airline fleet and also for the lessor Company) offers tax incentives, controls project risks and ensures project benefits. However, during the trading structure negotiation and contract signing to enjoy this preferential policy, due to the payment of customs import duties and value-added tax in installments, there is a “double-headed rise” in the customs clearance. Lessor and lessee can apply for import declaration. And installment of customs value-added tax, because of its numerous customs clearance and tedious procedures, will increase the lessor’s transaction costs and tax costs, some companies will choose to rent by the lessee to pay the frequency of duty and value added tax by the lessee buckle. Seemingly a complete trading structure, but in the financial accounting and tax-related processing, will lead to less tax-related risks to the lessor, the business process is not smooth. Based on the actual situation of Company A, this paper analyzes the SPV mode of financing leasing companies doing business in the free trade zone in a targeted manner, and proposes how to design the trading structure and flow smoothly under the business model of paying customs VAT by installments .