融资租赁税务和风险问题研究

发布时间：2018-05-04 06:04

本文选题：融资租赁 + 营业税　；参考：《苏州大学》2014年硕士论文

【摘要】：融资租赁是我国改革开放以来发展起来的新兴的金融产业，其与直接购买相比，更加有利于拉动内需、促进技术进步、优化配置资源以及提高实体经济活力。税收因素特别是营改增政策对于融资租赁行业发展有着重大影响，本文对融资租赁行业及其在我国的发展状况进行了深入分析，，讨论了营改增后该行业出现的若干税务问题，包括重复征税、抵扣链条中断、税负下降不明显、退税的优惠政策难以惠及企业等，提出了完善售后回租业务的抵扣链条、适度降低税率或者即征即退规定的比率、建立完善相关立法制度、财政政策以及专业人员培训机制等建议。本文还讨论了融资租赁行业的风险管理和控制问题，包括外部监管中存在的因多头监管而出现的相关监管漏洞，以及企业内部风险控制问题。
[Abstract]:Financial leasing is a new financial industry developed since the reform and opening up in China. Compared with direct purchase, it is more conducive to stimulating domestic demand, promoting technological progress, optimizing the allocation of resources and enhancing the vitality of the real economy. The tax factors, especially the policy of business reform, have a great influence on the development of the financial leasing industry. This paper makes a thorough analysis of the financial leasing industry and its development in China, and discusses some tax problems in this industry after the increase of the operation reform. Including repeated taxation, the interruption of the credit chain, the reduction of the tax burden is not obvious, the preferential policy of tax rebate is difficult to benefit enterprises, and so on. Establish and improve the relevant legislative system, financial policy and professional training mechanism and other recommendations. This paper also discusses the risk management and control of financial leasing industry, including the external supervision of the existing regulatory loopholes due to long supervision, as well as the internal risk control of enterprises.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.49;F812.42

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