中国融资租赁税收政策研究

发布时间：2018-03-03 20:20

本文选题：融资租赁　切入点：税收　出处：《首都经济贸易大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着经济发展和金融产品创新，融资租赁越来越受到各国重视。中国面临着经济发展模式的转变，国际地位的提升，发展融资租赁势在必行。一方面，融资租赁有助于中国不断提高技术水平，生产设备不断更新改造；另一方面，融资租赁有助于中小型企业的发展，为中小型企业投融资提供了简单便捷的渠道，从而增加经济活力，缓解就业压力。发展融资租赁最有力的调控手段就是税收政策，只有公平良好的税收环境，，才能为融资租赁的发展创建更好的平台。然而中国融资租赁税收政策并没有充分发挥作用，反而在一定程度上阻碍了该行业的发展。本文旨在指出融资租赁税收中存在的问题，借鉴国际经验，结合我国国情提出改进建议。本文在国内外研究和相关理论的基础上，主要采用类比分析法和描述性研究法。首先全面介绍了中国融资租赁及税收政策的发展历程；其次，从税收制度、促进中小型企业发展、立法等角度分析了中国融资租赁在税收政策方面存在的问题；再次，借鉴融资租赁发达国家的经验；最后，提出了解决中国融资租赁税收问题的建议。特别是在追踪“营改增”实施效果与防范关联企业避税方面较先前文献的研究更加具体，对我国健全融资租赁税收政策进行了有益探索，使融资租赁快速健康有序地发展，为经济建设做出巨大的贡献。
[Abstract]:With the development of economy and innovation of financial products, more and more countries attach importance to financial leasing. China is faced with the transformation of economic development model, the promotion of international status, the development of financial leasing is imperative. Financial leasing helps China to continuously improve its technological level and continuously upgrade its production facilities. On the other hand, financial leasing contributes to the development of small and medium-sized enterprises and provides a simple and convenient channel for small and medium-sized enterprises to invest and finance. Thus increasing economic vitality and alleviating employment pressure. The most powerful means of regulating and controlling the development of financial leasing is the tax policy. There is only a fair and good tax environment. In order to create a better platform for the development of financial leasing, however, the tax policy of financial lease in China has not fully played a role, but to a certain extent hindered the development of the industry. This paper aims to point out the problems in the tax revenue of financial leasing. Draw lessons from the international experience, combined with the situation of our country put forward suggestions for improvement. On the basis of domestic and foreign research and related theories, this paper mainly adopts analogy analysis method and descriptive research method. Firstly, it introduces the development course of China's financial leasing and tax policy; secondly, from the tax system, To promote the development of small and medium-sized enterprises, legislation and other aspects of the analysis of China's financial leasing in the tax policy problems; again, learn from the experience of developed countries of financial leasing; finally, This paper puts forward some suggestions to solve the tax problem of financial leasing in China. Especially, it is more specific to track the effect of "business reform and increase" and to prevent related enterprises from tax avoidance. This paper makes a beneficial exploration to perfect the tax policy of financial leasing in our country, and makes a great contribution to the economic construction by making the financial lease develop rapidly and healthily and orderly.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F832.49

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