【摘要】：融資租賃誕生于20世紀(jì)50年代的美國,現(xiàn)已成為僅次于銀行信貸的第二大資金供應(yīng)渠道。融資租賃以物融資,物是載體,資是實(shí)質(zhì)。這種集融資和融物、貿(mào)易與技術(shù)更新為一體的新興金融產(chǎn)業(yè),其涉稅法律制度也極其復(fù)雜。經(jīng)濟(jì)決定稅收,稅收反作用于經(jīng)濟(jì)。加速發(fā)展融資租賃,其中財(cái)稅政策是有力的經(jīng)濟(jì)宏觀調(diào)節(jié)杠桿。2009年增值稅轉(zhuǎn)型和2012年?duì)I業(yè)稅改征增值稅試點(diǎn)(以下簡稱“營改增”)都給融資租賃業(yè)造成了一定沖擊,也證明了這一點(diǎn)。因此,有必要從稅法角度研究融資租賃。運(yùn)用稅收法律制度規(guī)范融資租賃業(yè),以實(shí)現(xiàn)稅法對促進(jìn)經(jīng)濟(jì)結(jié)構(gòu)轉(zhuǎn)型、引導(dǎo)社會(huì)資金流向、促進(jìn)科技創(chuàng)新、激發(fā)中小企業(yè)活力的引導(dǎo)和調(diào)控作用,加速實(shí)現(xiàn)國家創(chuàng)新驅(qū)動(dòng)轉(zhuǎn)型。 基于此,本文綜合采用文件研究方法、比較研究方法、跨學(xué)科研究方法,從稅法角度研究融資租賃,主要內(nèi)容分為四章。 第一部分“融資租賃稅法制度的理論基礎(chǔ)”。首先介紹民商法、會(huì)計(jì)準(zhǔn)則、稅法和金融監(jiān)管法對融資租賃的不同法律界定,并加以評價(jià)；其次根據(jù)實(shí)質(zhì)課稅原則,結(jié)合民法角度對融資租賃交易結(jié)構(gòu)的分析,在稅法上對融資租賃進(jìn)行交易定性,強(qiáng)調(diào)實(shí)質(zhì)課稅原則對于理解和適用與融資租賃相關(guān)稅法規(guī)則的重要性。 第二部分“融資租賃稅法制度環(huán)境考察”。首先以稅種為主線,梳理現(xiàn)行融資租賃稅法規(guī)范；其次對融資租賃稅法環(huán)境進(jìn)行評析,指出“營改增背景下融資租賃稅法制度存在的新老問題。 第三部分“融資租賃稅法制度的國際比較和借鑒”。本章運(yùn)用比較研究方法總結(jié)了融資租賃業(yè)較為發(fā)達(dá)的國家以及融資租賃新興國家的稅收立法,從立法體例、法律界定、具體稅種、稅收優(yōu)惠等方面進(jìn)行分析并加以借鑒。 第四部分“優(yōu)化融資租賃稅法制度的建議”。擬解決中國實(shí)踐問題,是本文研究目的所在。 本文試圖在以下幾個(gè)方面有所創(chuàng)新：一是選題較為新穎,對融資租賃稅法制度進(jìn)行了系統(tǒng)剖析；二是對現(xiàn)有的融資租賃稅法規(guī)則運(yùn)用稅法基礎(chǔ)理論進(jìn)行解析,加強(qiáng)其理論基礎(chǔ)；三是對“營改增”試點(diǎn)地區(qū)融資租賃實(shí)務(wù)中面臨的最新稅法問題,提出改善建議,以期促進(jìn)融資租賃蓬勃發(fā)展。
[Abstract]:Financial leasing, born in the 1950s, has become the second largest source of capital after bank credit. Financing lease to material financing, material is the carrier, capital is the essence. The tax-related legal system of this new financial industry, which integrates financing and finance, trade and technological renewal, is extremely complex. The economy determines taxation, and taxation counteracts to the economy. Accelerating the development of financial leasing, among which fiscal and taxation policies are powerful economic macroeconomic adjustment levers. The 2009 VAT transformation and the 2012 Business tax Reform VAT pilot (hereinafter referred to as "camp change increase") have caused a certain impact on the financing leasing industry. It also proves this. Therefore, it is necessary to study financial leasing from the perspective of tax law. In order to realize the transformation of economic structure, guide the flow of social funds, promote scientific and technological innovation, stimulate the vitality of small and medium-sized enterprises, and accelerate the transformation of national innovation drive, the tax law should be used to standardize the financing leasing industry. Based on this, this paper synthetically adopts the document research method, the comparative research method, the interdisciplinary research method, studies the finance lease from the tax law angle, the main content is divided into four chapters. The first part is the theoretical basis of the financial leasing tax law system. Firstly, it introduces the different legal definitions of financial lease in civil and commercial law, accounting standard, tax law and financial supervision law, and then analyzes the structure of financial lease transaction according to the principle of substantial taxation and the angle of civil law. In the tax law, the transaction of financial lease is characterized, and the importance of the principle of substantial taxation in understanding and applying the relevant rules of the tax law on financial lease is emphasized. The second part is the investigation of the financial leasing tax law system environment. First of all, taking tax as the main line, combing the current financial lease tax law norm; secondly, analyzing the environment of the finance lease tax law, pointing out the new and old problems existing in the financial lease tax law system under the background of business reform and increase. The third part is International comparison and reference of Financial Lease tax Law system. In this chapter, the author summarizes the tax legislation of the developed countries and the emerging countries of financial leasing by means of comparative research, and analyzes and uses it for reference from the aspects of legislative style, legal definition, specific types of taxes, tax preferences, and so on. Part four: suggestions on optimizing the tax system of Financial Lease. The purpose of this paper is to solve the practical problems in China. This paper tries to make some innovations in the following aspects: first, it is relatively novel to choose the topic, the system of financial lease tax law is systematically analyzed; second, the existing financial lease tax law rules are analyzed by the basic theory of tax law to strengthen its theoretical basis; The third is to put forward some suggestions for the improvement of the new tax law in the practice of finance lease in the pilot area, in order to promote the vigorous development of finance lease.
【學(xué)位授予單位】：北京外國語大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D922.22

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本文編號：2266807