我国融资租赁的税收法律问题初探

发布时间：2018-05-09 20:13

本文选题：融资租赁 + 流转税　；参考：《华东政法大学》2012年硕士论文

【摘要】：立法关于融资租赁课税的法律问题，国外已有一定的研究，但我国学术界对此缺乏系统、全面的探讨，税收法律法规中的规定也不够完善和体系化。因此，笔者选择这个主题，主要关注融资租赁的立法以及理论问题，以期待为实践提供某些新的思路。在理论方面，本文旨在对融资租赁的定义、类型、课税模式以及融资租赁涉及的两大税收制度进行完整的研究，总结其理论体系；在立法方面，本文旨在以发达国家融资租赁的成熟模式为基础，建立符合我国当下融资租赁发展阶段的立法体系。本文综合采用了类型化方法、法学与经济学结合分析方法和比较研究方法对融资租赁课税的法律问题进行研究。第一章对融资租赁税收法律制度的理论问题进行了深入探讨。首先从民商法、会计准则和税法三个角度分析了融资租赁的定义、认定标准，在分析我国支撑融资租赁的法律支架的基础上评价及定义；其次分析了融资租赁的税收基础理论，在此部分首先对融资租赁涉及的两个合同、三方当事人的法律关系进行了梳理，然后从法经济学的角度对支撑融资租赁的税收法律理论加以阐述，这三个理论也是融资租赁得以产生的法经济学原因。第二章运用综合分析方法对融资租赁的税收立法环境进行剖析。首先是中国融资租赁税收立法演变过程，通过阶段划分法将融资租赁的起步发展时期、曲折前进时期、法制建设时期的税收立法进行深入梳理，为后文的深入分析交代时代背景；其次，本文将融资租赁涉及的几大主要税种：流转税、所得税和关税的相关立法进行具体阐述；最后，通过以上融资租赁的税收立法现状的梳理分析了融资租赁当下面临的新困局。第三章运用比较研究方法总结了国际上融资租赁法制比较成熟的几个国家的立法，并类型化的区分出融资租赁税制立法模式，分析了美国、日本、德国这三个具有融资租赁发展代表性的先进立法理念，并从各国的具体税种、课税方式、税收优惠措施等法律制度进行全方位呈现，总结出符合当下融资租赁发展阶段特点且值得我国借鉴的地方。第四章对我国融资租赁的税收法律制度进行分析，并提出在当前增值税转型下需进一步推进融资租赁业的完善方向。其一，在立法体系上结合我国融资租赁发展现状给出了完善融资租赁税收立法的具体思路，应当从流转税和所得税两大税种上寻找突破口，各个环节加以补充完善，借增值税扩围之机打造融资租赁的公平税收环境；其二，在推动融资租赁相关立法的配套法律制度方面应充分体现支撑融资租赁的法律、税收、会计、监管四大支撑之间的相互协调。本文创新之处在于：其一，将“融资租赁”的概念放置于不同的部门法下比较分析，同时抽象出定义上的共同分类及认定上的核心标准，以期税收法规与其他法律规制对融资租赁的认定能有所协调；其二，提出对融资租赁税制的改革应当综合考虑法经济学原理，应当将融资租赁的流转税、所得税模式结合先进国家的成熟模式逐步推进我国的融资租赁业的蓬勃发展；其三，，提出应当按照融资租赁的四大支撑来施以配套举措，同时配合新出台的司法解释征求意见稿，不一味的寻找专项立法的突破口来建立我国的融资租赁立法模式。
[Abstract]:There have been some research on the legal issues concerning the tax of financing lease, but there is a lack of systematic and comprehensive discussion in the academic circles of our country, and the provisions in the tax laws and regulations are not perfect and systematized. Therefore, the author chooses this topic, mainly concerned with the legislative and theoretical problems of financial leasing, in order to provide some practical suggestions for practice. In theory, this article aims to make a complete study on the definition, type, mode of tax and two major tax systems involved in financing lease, and summarize its theoretical system. In the legislative aspect, the aim of this paper is to build up the development of financing lease in China based on the mature mode of financing lease in developed countries. The legislative system of the stage.
This paper adopts the typed method, combines the analysis method and comparative research method of law and economics, and studies the legal issues of Taxation of financial leasing.
The first chapter makes an in-depth discussion on the theoretical problems of the legal system of financing lease tax. First, it analyzes the definition of financing lease from three angles of civil and commercial law, accounting standard and tax law, and the evaluation and definition on the basis of analyzing the legal support of supporting financial leasing in our country. Secondly, it analyzes the tax basic principle of financing lease. In this part, the two contracts involved in the financing lease, the legal relations of the three parties are combed first, and then the legal theory of the supporting financing lease is expounded from the angle of law and economics. These three theories are also the legal economic reasons for the financing lease to be produced.
The second chapter analyzes the tax legislative environment of financing lease by using the comprehensive analysis method. First, it is the evolution process of the tax legislation in China's financing lease. Through the stage division method, the beginning and development period of financing lease, the tortuous progress period, the tax legislation in the period of legal construction are thoroughly combed, and the in-depth analysis of the era of the later period is made. Secondly, this paper expounds the relevant legislation of the major taxes involved in the financing lease, the circulation tax, the income tax and the tariff, and finally, through the current situation of the tax legislation of the above financing lease, analyses the new predicament that the financing lease is facing at the moment.
The third chapter summarizes the legislation of several countries which are more mature in the international financial leasing legal system by means of comparative research, and distinguishes the legislative model of the financing lease tax system, and analyzes the three advanced legislative ideas of the United States, Japan and Germany, which have the representativeness of the financing lease development, and from the specific taxes, tax modes and taxes of various countries. The legal system, such as preferential measures, is presented in an all-round way. It summarizes the characteristics that are suitable for the current development stage of financial leasing and worthy of our reference.
The fourth chapter analyzes the tax legal system of financial leasing in China, and puts forward that it is necessary to further promote the direction of financing leasing industry under the current VAT transformation. First, in the legislative system, the concrete ideas of perfecting the tax legislation of financing lease are given in combination with the current situation of the development of financial leasing in our country, which should be from the circulation tax and the income tax of two. To find the breakthrough in the big tax, each link should be supplemented and perfected, and the equitable tax environment of financing lease is created by the extension of VAT. Secondly, the law of supporting financing lease should be fully reflected in the supporting legal system of financing lease related legislation, and the mutual coordination between the four major supports of the financial lease is the tax, the meeting and the supervision.
The innovation of this article lies in the following: first, it puts the concept of "financing lease" in the different department law, and abstracts the core standard of the common classification and cognizance on the definition, so that the tax regulations and other legal regulations can be adjusted to the identification of the financing lease; secondly, the reform of the tax system of financing lease is put forward. The principle of law and economics should be taken into consideration. The circulation tax of financing lease, the income tax model and the mature mode of advanced countries should be combined to promote the flourishing development of the financial leasing industry in China. Thirdly, it is proposed that the supporting measures should be carried out according to the four support of the financial lease, and the draft of the new judicial interpretation should be consulted. It is necessary to find a breakthrough in special legislation to establish our financial leasing legislation mode.

【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D922.22

【参考文献】