税制改革对融资租赁企业税负影响的实证研究

发布时间：2018-05-08 02:05

本文选题：融资租赁 + 税制改革　；参考：《河南理工大学》2013年硕士论文

【摘要】：融资租赁是市场经济发展到一定阶段而产生的一种适应性较强的融资方式，当今已成为企业更新设备主要融资手段之一，被称为“朝阳产业”，尤其对大型设备进出口、飞机和船舶进出口都具有重大意义。融资租赁业在我国经过三十多年的发展、探索和实践，已取得了较大的进展，但与其他发达国家相比，我国融资租赁业存在很大的差距，对于融资租赁业的健康运行和发展，需要有一个良好的税收环境，这也是融资租赁发展较为成功的国家共同的经验。但是，我国现行税收制度明显呈现出多方面的不协调性，在一定程度上阻碍了融资租赁业的运行和发展，税制改革是众望所归，因此，我国进行了消费型增值税改革和营业税改征增值税试点方案，且对增值税征收范围的扩大一直都在有序进行。而税制改革对融资租赁企业税负带来怎样的影响、融资租赁企业怎样应对等问题的研究具有较强的实用性和现实意义。本文运用规范研究和实证研究相结合的方法，首先对税制改革、融资租赁和税负的相关概念进行了界定并对国内外相关文献进行分类综述及评论，从中揭示出税制改革的新视野；其次，总结分析融资租赁行业比较发达国家的成功经验与我国融资租赁行业税收政策比较分析，，为我国税制改革提供借鉴；再次，对税制改革前后我国融资租赁行业税收政策比较分析，进一步总结分析税制改革对融资租赁企业的影响进行理论分析，并建立税负评价指标体系；再者，根据以上理论分析，选取金融租赁企业—渤海租赁和一般融资租赁企业—远东宏信运用SPSS软件进行描述性统计分析并结合具体案例，进行定量分析；最后得出结论：税制改革对不同的融资租赁企业带来的税负影响不同，使金融租赁企业的税负上升，而一般融资租赁企业的税负降低，并针对这两种情况提出政策性建议，以期促进我国融资租赁行业的发展。
[Abstract]:Financing lease is a kind of financing method with strong adaptability, which comes into being when the market economy develops to a certain stage. Nowadays, it has become one of the main financing means for enterprises to renew equipment, which is called "sunrise industry", especially for the import and export of large equipment. The import and export of aircraft and ships are of great significance. After more than 30 years of development, exploration and practice, great progress has been made in the financing leasing industry in China. However, compared with other developed countries, there is a big gap between the financing leasing industry in China and other developed countries, for the healthy operation and development of the financing lease industry. There is a need for a good tax environment, which is also the common experience of the more successful countries in the development of financial leasing. However, the current tax system of our country is obviously disharmonious in many aspects, which to a certain extent hinders the operation and development of the financing leasing industry, and the tax system reform is expected by the public. Our country has carried on the consumption type value-added tax reform and the business tax change to levy the value-added tax pilot plan, and the scope of the value-added tax collection has been carried out in an orderly manner. The research of tax system reform on the tax burden of financial leasing enterprises and how to deal with financial leasing enterprises has strong practicability and practical significance. By combining normative research with empirical research, this paper first defines the relevant concepts of tax reform, financial lease and tax burden, and classifies and reviews the relevant literature at home and abroad. It reveals the new vision of tax system reform. Secondly, it summarizes and analyzes the successful experience of financial leasing industry in developed countries and the comparative analysis of tax policy in our financial leasing industry, which provides a reference for the tax system reform of our country. The comparative analysis of tax policy before and after the tax system reform, the further summary and analysis of the impact of tax reform on financial leasing enterprises, and the establishment of the tax burden evaluation index system; furthermore, according to the above theoretical analysis, Choose financial leasing enterprises-Bohai leasing and general financial leasing enterprises-far East Hongxin to use SPSS software to describe the statistical analysis and combined with specific cases to carry out quantitative analysis; Finally, the conclusion is drawn: the tax burden of different financial leasing enterprises is different from the tax burden brought by the tax system reform, and the tax burden of the financial leasing enterprises is increased, while the tax burden of the general financial leasing enterprises is reduced, and some policy suggestions are put forward in the light of these two situations. With a view to promoting the development of China's financial leasing industry.
【学位授予单位】：河南理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.4;F812.42;F832.49

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