本文選題：融資租賃 + 稅收法律制度��； 參考：《廣西大學(xué)》2017年碩士論文

【摘要】：融資租賃作為市場資源的“調(diào)節(jié)器”,與實體經(jīng)濟之間息息相關(guān)。融租租賃業(yè)對于貫徹落實國家“調(diào)結(jié)構(gòu),促增長”的重要方針具有十分重要的推動作用,對于促進我國航空運輸、水路運輸以及中小企業(yè)的發(fā)展有著不可磨滅的作用,是我們國民經(jīng)濟的重要組成部分。但由于我國融資租賃業(yè)起步晚,其自身生存和發(fā)展所依靠的內(nèi)外部環(huán)境存在著一些問題,相關(guān)的稅收法律制度也不夠完善,對于行業(yè)的長期發(fā)展造成了一定的阻礙,而稅收法律制度作為與會計、監(jiān)管和交易規(guī)則并列的影響融資租賃業(yè)發(fā)展的要素之一,對于整個融資租賃業(yè)有著極其深遠的影響。在意識到融資租賃業(yè)重要性的同時,我國也為融資租賃業(yè)的長遠發(fā)展進行了相關(guān)制度的完善。為支持融資租賃業(yè)發(fā)展,融資租賃業(yè)于2011年成為我國“營改增”首批改革試點對象,將融資租賃納入重點改革領(lǐng)域,短期內(nèi)已取得一定成效。然而,自“營改增”試點以來,由于制度設(shè)計上的欠缺,致使我國融資租賃業(yè)的發(fā)展遭遇到—些困難。本文試圖結(jié)合“營改增”實現(xiàn)結(jié)構(gòu)性減稅的目標以及增值稅“稅不重征”的特質(zhì),對我國融資租賃業(yè)面臨的困境作深層次的分析,通過借鑒國外融資租賃行業(yè)稅收立法,探索我國融資租賃業(yè)“營改增”制度設(shè)計的路徑,進而促進融資租賃業(yè)的穩(wěn)健發(fā)展。
[Abstract]:As the regulator of market resources, financial leasing is closely related to the real economy.The financial leasing industry plays a very important role in promoting the implementation of the important policy of "adjusting the structure and promoting growth" of the country, and plays an indelible role in promoting the development of air transport, waterway transportation and small and medium-sized enterprises in China.It is an important part of our national economy.However, due to the late start of the financing leasing industry in China, there are some problems in the internal and external environment on which its survival and development depend, and the related tax legal system is not perfect enough, which has caused some obstacles to the long-term development of the industry.As one of the factors that influence the development of the finance leasing industry, the tax legal system is one of the elements which is parallel with the accounting, supervision and transaction rules, and has a profound influence on the whole finance lease industry.While realizing the importance of financing leasing industry, our country has also carried on the related system consummation for the long-term development of the financing lease industry.In order to support the development of the finance leasing industry, the finance lease industry became the first pilot object of the reform in 2011, and brought the finance lease into the key reform field. In the short term, some achievements have been made.However, because of the lack of system design, the development of China's financing leasing industry has encountered some difficulties since the "camp reform and increase" pilot project.In this paper, the author tries to make a deep analysis of the predicament of financing leasing industry in our country by referring to the tax legislation of foreign finance leasing industry by combining the goal of "business reform and increase" to achieve the goal of structural tax reduction and the characteristics of value-added tax "no tax relevy".In order to promote the steady development of the finance leasing industry, this paper explores the path of the system design of the financing leasing industry in China.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：D922.22

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