[摘要] 融资担保机构担负着扶持小微企业融资的重任，通过对比分析“营改增”税收政策实施前后征税税率、减免税优惠政策、征税范围等税收要素变化对担保机构纳税的影响，得出研究结论：一是相关税收抵扣要素调整，担保机构税负增加；二是相关税收政策趋严，征税范围扩大；三是计税依据改变，营业利润下降；四是税制不完善，担保行业减负受阻。

[关键词] 融资担保；税收；影响

Research on the Effect of "VAT instead of Business Tax" to Financing Guarantee Industry

MA Guo-jian, XING Jian

（School of Management, Jiangsu University, Zhenjiang 212013）

 

Abstract: The financing guarantee institution is charged with the task of supporting the financing of SMEs.By comparing the influence of the change of the tax factors such as tax rate, tax deduction and exemption policy, taxation scope on the tax burden of guarantee institutions,it can be concluded that firstly relevant tax deduction elements to adjust, the guarantee agency tax burden increased;Secondly the relevant tax policy is tightening and the scope of taxation is expanded; Thirdly the tax basis changed, the operating profit is reduced;Finally the tax system is imperfect, the tax burden of guarantee industry is reduced unexpectedly.

Key Words: Financing Guarantee;Tax;Influence

 

 

 

融资担保是解决小微企业融资难的重要手段与关键环节，发达国家的经验与我国的探索实践也证明了融资担保在促进小微企业融资中的重要作用，具有典型的外部性及逆经济周期性。2016 年5月“营改增”税收政策全面实施以来，税收政策对融资担保机构的实际影响，需要深入调查与分析。