本文選題：融資租賃 + 營(yíng)業(yè)稅　； 參考：《蘇州大學(xué)》2014年碩士論文

【摘要】：融資租賃是我國(guó)改革開(kāi)放以來(lái)發(fā)展起來(lái)的新興的金融產(chǎn)業(yè)，其與直接購(gòu)買相比，更加有利于拉動(dòng)內(nèi)需、促進(jìn)技術(shù)進(jìn)步、優(yōu)化配置資源以及提高實(shí)體經(jīng)濟(jì)活力。稅收因素特別是營(yíng)改增政策對(duì)于融資租賃行業(yè)發(fā)展有著重大影響，本文對(duì)融資租賃行業(yè)及其在我國(guó)的發(fā)展?fàn)顩r進(jìn)行了深入分析，，討論了營(yíng)改增后該行業(yè)出現(xiàn)的若干稅務(wù)問(wèn)題，包括重復(fù)征稅、抵扣鏈條中斷、稅負(fù)下降不明顯、退稅的優(yōu)惠政策難以惠及企業(yè)等，提出了完善售后回租業(yè)務(wù)的抵扣鏈條、適度降低稅率或者即征即退規(guī)定的比率、建立完善相關(guān)立法制度、財(cái)政政策以及專業(yè)人員培訓(xùn)機(jī)制等建議。本文還討論了融資租賃行業(yè)的風(fēng)險(xiǎn)管理和控制問(wèn)題，包括外部監(jiān)管中存在的因多頭監(jiān)管而出現(xiàn)的相關(guān)監(jiān)管漏洞，以及企業(yè)內(nèi)部風(fēng)險(xiǎn)控制問(wèn)題。
[Abstract]:Financial leasing is a new financial industry developed since the reform and opening up in China. Compared with direct purchase, it is more conducive to stimulating domestic demand, promoting technological progress, optimizing the allocation of resources and enhancing the vitality of the real economy. The tax factors, especially the policy of business reform, have a great influence on the development of the financial leasing industry. This paper makes a thorough analysis of the financial leasing industry and its development in China, and discusses some tax problems in this industry after the increase of the operation reform. Including repeated taxation, the interruption of the credit chain, the reduction of the tax burden is not obvious, the preferential policy of tax rebate is difficult to benefit enterprises, and so on. Establish and improve the relevant legislative system, financial policy and professional training mechanism and other recommendations. This paper also discusses the risk management and control of financial leasing industry, including the external supervision of the existing regulatory loopholes due to long supervision, as well as the internal risk control of enterprises.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.49;F812.42

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