融资租赁业的税收政策研究

发布时间：2018-02-12 02:10

本文关键词： 融资租赁税收政策货物和劳务税所得税　出处：《天津财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：融资租赁作为二战后产生于美国的一种创新型的金融工具,是具有融资与融物双重功能相结合的一种特殊交易。随着社会经济的发展以及金融产品的不断创新,融资租赁在国际上的地位日益提高,已经成为国际上发展最为迅猛的新型服务产业之一,尤其在欧美等发达国家,作为仅1次于银行信贷业的第二大融资方式,成为名符其实的“朝阳产业”。融资租赁业于1981年引入我国,整体还是比较落后。这主要是由于与融资租赁业有关的四大支柱(即交易规则、会计准则、行业监管和税收政策)还存在些许不完善的地方,尤其是相关税收政策并没有充分发挥其作用,无法为融资租赁业的快速发展提供健全的财税政策保障。本文旨在分析我国融资租赁业的税收政策及其存在问题,借鉴发达国家成功经验,并结合我国实际国情,提出促进我国融资租赁业发展的相关税收政策建议。本文主要分为五个部分。第一部分,主要介绍了本文的选题背景、目的及意义等;第二部分,主要介绍了融资租赁的相关基础知识,并重点阐述了融资租赁业的发展状况；第三部分,主要分析了我国融资租赁业的相关税收政策,并指出其存在的一些问题；第四部分,通过分析发达国家在融资租赁方面的税收政策,对比了中外融资租赁税收政策的差异,并找出我国在该方面存在的不足；第五部分,通过对以上内容进行分析,借鉴发达国家成功经验并立足我国国情,提出了相关促进融资租赁业健康发展的税收政策建议,主要有完善我国的货物和劳务税制、所得税制及其他税收制度,设置专门税收政策促进中小企业的发展,以及强化融资租赁税收法治建设等。
[Abstract]:As an innovative financial instrument born in the United States after World War II, financial leasing is a special transaction with the dual function of financing and financing, with the development of social economy and the continuous innovation of financial products. Financial leasing has become one of the most rapidly developing new service industries in the world, especially in developed countries such as Europe and America, as the second largest financing method in the banking and credit industry. Financing lease industry was introduced into our country in 1981, but the whole is still relatively backward. This is mainly due to the four pillars related to the financing leasing industry (namely, transaction rules, accounting standards, etc.). Industry regulation and tax policy) there are still some imperfections, especially the related tax policy has not fully played its role, The purpose of this paper is to analyze the tax policy and its existing problems of our country, to learn from the successful experiences of developed countries, and to combine the actual situation of our country. This paper is divided into five parts. The first part mainly introduces the background, purpose and significance of this paper. This paper mainly introduces the basic knowledge of financial leasing, and focuses on the development of financial leasing industry. The third part, mainly analyzes the relevant tax policies of financing leasing industry in China, and points out some problems; part 4th, By analyzing the tax policies of developed countries in the aspect of financial leasing, this paper compares the differences between Chinese and foreign tax policies on financial leasing, and finds out the shortcomings of China in this respect. Part 5th, through the analysis of the above contents, Based on the successful experience of developed countries and the situation of our country, this paper puts forward some suggestions on tax policy to promote the healthy development of financing leasing industry, including perfecting our country's tax system of goods and services, income tax system and other tax systems. Set up special tax policy to promote the development of small and medium-sized enterprises, and strengthen the construction of financial leasing tax rule of law.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F832.49

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