论融资租赁业增值税税收法律制度的优化

发布时间：2018-04-11 12:14

本文选题：融资租赁 + 税收法律制度　；参考：《广西大学》2017年硕士论文

【摘要】：融资租赁作为市场资源的“调节器”,与实体经济之间息息相关。融租租赁业对于贯彻落实国家“调结构,促增长”的重要方针具有十分重要的推动作用,对于促进我国航空运输、水路运输以及中小企业的发展有着不可磨灭的作用,是我们国民经济的重要组成部分。但由于我国融资租赁业起步晚,其自身生存和发展所依靠的内外部环境存在着一些问题,相关的税收法律制度也不够完善,对于行业的长期发展造成了一定的阻碍,而税收法律制度作为与会计、监管和交易规则并列的影响融资租赁业发展的要素之一,对于整个融资租赁业有着极其深远的影响。在意识到融资租赁业重要性的同时,我国也为融资租赁业的长远发展进行了相关制度的完善。为支持融资租赁业发展,融资租赁业于2011年成为我国“营改增”首批改革试点对象,将融资租赁纳入重点改革领域,短期内已取得一定成效。然而,自“营改增”试点以来,由于制度设计上的欠缺,致使我国融资租赁业的发展遭遇到—些困难。本文试图结合“营改增”实现结构性减税的目标以及增值税“税不重征”的特质,对我国融资租赁业面临的困境作深层次的分析,通过借鉴国外融资租赁行业税收立法,探索我国融资租赁业“营改增”制度设计的路径,进而促进融资租赁业的稳健发展。
[Abstract]:As the regulator of market resources, financial leasing is closely related to the real economy.The financial leasing industry plays a very important role in promoting the implementation of the important policy of "adjusting the structure and promoting growth" of the country, and plays an indelible role in promoting the development of air transport, waterway transportation and small and medium-sized enterprises in China.It is an important part of our national economy.However, due to the late start of the financing leasing industry in China, there are some problems in the internal and external environment on which its survival and development depend, and the related tax legal system is not perfect enough, which has caused some obstacles to the long-term development of the industry.As one of the factors that influence the development of the finance leasing industry, the tax legal system is one of the elements which is parallel with the accounting, supervision and transaction rules, and has a profound influence on the whole finance lease industry.While realizing the importance of financing leasing industry, our country has also carried on the related system consummation for the long-term development of the financing lease industry.In order to support the development of the finance leasing industry, the finance lease industry became the first pilot object of the reform in 2011, and brought the finance lease into the key reform field. In the short term, some achievements have been made.However, because of the lack of system design, the development of China's financing leasing industry has encountered some difficulties since the "camp reform and increase" pilot project.In this paper, the author tries to make a deep analysis of the predicament of financing leasing industry in our country by referring to the tax legislation of foreign finance leasing industry by combining the goal of "business reform and increase" to achieve the goal of structural tax reduction and the characteristics of value-added tax "no tax relevy".In order to promote the steady development of the finance leasing industry, this paper explores the path of the system design of the financing leasing industry in China.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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