本文選題：融資租賃 + 稅制改革�。� 參考：《河南理工大學(xué)》2013年碩士論文

【摘要】：融資租賃是市場經(jīng)濟(jì)發(fā)展到一定階段而產(chǎn)生的一種適應(yīng)性較強(qiáng)的融資方式，當(dāng)今已成為企業(yè)更新設(shè)備主要融資手段之一，被稱為“朝陽產(chǎn)業(yè)”，尤其對大型設(shè)備進(jìn)出口、飛機(jī)和船舶進(jìn)出口都具有重大意義。融資租賃業(yè)在我國經(jīng)過三十多年的發(fā)展、探索和實(shí)踐，已取得了較大的進(jìn)展，但與其他發(fā)達(dá)國家相比，我國融資租賃業(yè)存在很大的差距，對于融資租賃業(yè)的健康運(yùn)行和發(fā)展，需要有一個良好的稅收環(huán)境，這也是融資租賃發(fā)展較為成功的國家共同的經(jīng)驗(yàn)。但是，我國現(xiàn)行稅收制度明顯呈現(xiàn)出多方面的不協(xié)調(diào)性，在一定程度上阻礙了融資租賃業(yè)的運(yùn)行和發(fā)展，稅制改革是眾望所歸，因此，我國進(jìn)行了消費(fèi)型增值稅改革和營業(yè)稅改征增值稅試點(diǎn)方案，且對增值稅征收范圍的擴(kuò)大一直都在有序進(jìn)行。而稅制改革對融資租賃企業(yè)稅負(fù)帶來怎樣的影響、融資租賃企業(yè)怎樣應(yīng)對等問題的研究具有較強(qiáng)的實(shí)用性和現(xiàn)實(shí)意義。 本文運(yùn)用規(guī)范研究和實(shí)證研究相結(jié)合的方法，首先對稅制改革、融資租賃和稅負(fù)的相關(guān)概念進(jìn)行了界定并對國內(nèi)外相關(guān)文獻(xiàn)進(jìn)行分類綜述及評論，從中揭示出稅制改革的新視野；其次，總結(jié)分析融資租賃行業(yè)比較發(fā)達(dá)國家的成功經(jīng)驗(yàn)與我國融資租賃行業(yè)稅收政策比較分析，，為我國稅制改革提供借鑒；再次，對稅制改革前后我國融資租賃行業(yè)稅收政策比較分析，進(jìn)一步總結(jié)分析稅制改革對融資租賃企業(yè)的影響進(jìn)行理論分析，并建立稅負(fù)評價指標(biāo)體系；再者，根據(jù)以上理論分析，選取金融租賃企業(yè)—渤海租賃和一般融資租賃企業(yè)—遠(yuǎn)東宏信運(yùn)用SPSS軟件進(jìn)行描述性統(tǒng)計分析并結(jié)合具體案例，進(jìn)行定量分析；最后得出結(jié)論：稅制改革對不同的融資租賃企業(yè)帶來的稅負(fù)影響不同，使金融租賃企業(yè)的稅負(fù)上升，而一般融資租賃企業(yè)的稅負(fù)降低，并針對這兩種情況提出政策性建議，以期促進(jìn)我國融資租賃行業(yè)的發(fā)展。
[Abstract]:Financing lease is a kind of financing method with strong adaptability, which comes into being when the market economy develops to a certain stage. Nowadays, it has become one of the main financing means for enterprises to renew equipment, which is called "sunrise industry", especially for the import and export of large equipment. The import and export of aircraft and ships are of great significance. After more than 30 years of development, exploration and practice, great progress has been made in the financing leasing industry in China. However, compared with other developed countries, there is a big gap between the financing leasing industry in China and other developed countries, for the healthy operation and development of the financing lease industry. There is a need for a good tax environment, which is also the common experience of the more successful countries in the development of financial leasing. However, the current tax system of our country is obviously disharmonious in many aspects, which to a certain extent hinders the operation and development of the financing leasing industry, and the tax system reform is expected by the public. Our country has carried on the consumption type value-added tax reform and the business tax change to levy the value-added tax pilot plan, and the scope of the value-added tax collection has been carried out in an orderly manner. The research of tax system reform on the tax burden of financial leasing enterprises and how to deal with financial leasing enterprises has strong practicability and practical significance. By combining normative research with empirical research, this paper first defines the relevant concepts of tax reform, financial lease and tax burden, and classifies and reviews the relevant literature at home and abroad. It reveals the new vision of tax system reform. Secondly, it summarizes and analyzes the successful experience of financial leasing industry in developed countries and the comparative analysis of tax policy in our financial leasing industry, which provides a reference for the tax system reform of our country. The comparative analysis of tax policy before and after the tax system reform, the further summary and analysis of the impact of tax reform on financial leasing enterprises, and the establishment of the tax burden evaluation index system; furthermore, according to the above theoretical analysis, Choose financial leasing enterprises-Bohai leasing and general financial leasing enterprises-far East Hongxin to use SPSS software to describe the statistical analysis and combined with specific cases to carry out quantitative analysis; Finally, the conclusion is drawn: the tax burden of different financial leasing enterprises is different from the tax burden brought by the tax system reform, and the tax burden of the financial leasing enterprises is increased, while the tax burden of the general financial leasing enterprises is reduced, and some policy suggestions are put forward in the light of these two situations. With a view to promoting the development of China's financial leasing industry.
【學(xué)位授予單位】：河南理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.4;F812.42;F832.49

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