融资租赁业涉税问题研究

发布时间：2018-05-04 17:40

本文选题：融资租赁 + 增值税扩围　；参考：《首都经济贸易大学》2013年硕士论文

【摘要】：融资租赁业，是二战结束后从美国兴起的一种融物与融资相结合的金融工具，是企业购买大型设备、升级装备的重要手段。从各国经验来看，财务会计、法律法规、行业监管、税收政策是支持融资租赁业健康发展的四大支柱。本文立足于我国融资租赁业现状，从税收政策角度分析融资租赁并提出相应改革措施。首先，介绍国际上流行的有关融资租赁税收问题的三大理论：税率差别理论、债务替代理论、代理成本和破产成本理论。并依据税率差别理论得出优惠政策对融资租赁的作用。其次，对我国融资租赁税收政策简要梳理，自2012年，我国在部分地区对交通运输业和部分现代服务业开始了营改增试点，其中包括了有形动产租赁服务，使融资租赁业增值税抵扣链条实现完整。对融资租赁征收增值税有利于融资租赁业的发展，，但在征管方面有些漏洞。除此之外，在所得税、进出口税收、税收优惠方面也有些不足，本文予以一一指出。最后，对我国的融资租赁税收政策的完善提出了整体原则和具体措施。比如，完善增值税改革，给予行业税收优惠，加强税收与其他制度的联系。
[Abstract]:Financing leasing industry is a kind of financial instrument which is developed from America after the end of World War II. It is an important means for enterprises to purchase large equipment and upgrade equipment. From the experience of various countries, financial accounting, laws and regulations, industry supervision and tax policies are the four pillars to support the healthy development of financing leasing industry. Based on the current situation of China's financing leasing industry, this paper analyzes the financing lease from the perspective of tax policy and puts forward corresponding reform measures. First of all, it introduces three popular theories about finance lease tax: tax rate difference theory, debt substitution theory, agency cost theory and bankruptcy cost theory. According to the tax rate difference theory, the effect of preferential policies on financial leasing is obtained. Secondly, briefly combing the tax policy of financial leasing in China, since 2012, our country has started a pilot project on transportation and some modern service industries in some areas, which includes tangible movable property leasing services. Financing leasing industry value-added tax deduction chain to achieve integrity. Levying VAT on financial leasing is beneficial to the development of finance leasing, but there are some loopholes in collection and management. In addition, in income tax, import and export tax, tax concessions are also some deficiencies, this paper points out one by one. Finally, the paper puts forward the overall principle and concrete measures to perfect the tax policy of finance lease in our country. For example, perfect VAT reform, give industry tax preference, strengthen the link between tax and other systems.
【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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