外資融資租賃企業(yè)在中國的發(fā)展現(xiàn)狀分析
本文選題:融資租賃行業(yè) + 外資融資租賃企業(yè)。 參考:《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2014年碩士論文
【摘要】:融資租賃雖然是發(fā)展最迅猛的新興服務(wù)產(chǎn)業(yè)之一。但是,相比于發(fā)達(dá)國家,中國的融資租賃行業(yè)無論是發(fā)展時(shí)間,還是被認(rèn)可的程度都很有限。而且,中國的融資租賃行業(yè)的發(fā)展階段仍被定義為萌芽階段。因此,很好的利用外資帶來的資本和技術(shù)對(duì)我國融資租賃行業(yè)的發(fā)展是有利的。 本文將從介紹什么是融資租賃開始,在把融資租賃的產(chǎn)生背景、發(fā)展階段論述清楚的同時(shí),對(duì)全球融資租賃行業(yè)的發(fā)展進(jìn)行概述。隨后,文中將整理出中國融資租賃行業(yè)的發(fā)展脈絡(luò),并著重闡述中國對(duì)融資租賃行業(yè)的監(jiān)管不斷完善的歷史進(jìn)程以及該行業(yè)的發(fā)展現(xiàn)狀。本文重點(diǎn)分析外資融資租賃企業(yè)在中國的發(fā)展情況,例如外資企業(yè)的在華規(guī)模、業(yè)務(wù)概況等。同時(shí),通過將內(nèi)資與外資融資租賃企業(yè)的日常監(jiān)管、稅收政策等方面進(jìn)行對(duì)比,分析出外資企業(yè)在中國發(fā)展的優(yōu)勢(shì)劣勢(shì)。最后,文中對(duì)中國近期影響融資租賃行業(yè)的大事件進(jìn)行分析,尤其是對(duì)外資企業(yè)影響的分析,為外資企業(yè)在華發(fā)展提出一些意見與建議。 總而言之,通過文章由淺入深的分析,不難看出,雖然中國的融資租賃行業(yè)仍是萌芽階段,還是比較脆弱的。但是,中國的相關(guān)主管機(jī)關(guān)一直在不斷的調(diào)整與完善各項(xiàng)規(guī)定、制度,,隨著中國對(duì)現(xiàn)代服務(wù)業(yè)開放程度的逐步加深,對(duì)外資企業(yè)在中國的發(fā)展態(tài)勢(shì)依然是可以持樂觀態(tài)度的。
[Abstract]:Financial leasing is one of the most rapidly developing service industries. However, compared with developed countries, China's financial leasing industry has limited development time and recognition. Moreover, the development stage of China's financial leasing industry is still defined as the embryonic stage. Therefore, making good use of the capital and technology brought by foreign capital is beneficial to the development of finance leasing industry in China. This paper begins with the introduction of what financial leasing is, and gives a brief account of the development of the global financial leasing industry while expounding the background and development stage of financial leasing. Then, the article will sort out the development of China's financial leasing industry, and focus on China's financial leasing industry supervision and continuous improvement of the historical process and the current situation of the development of the industry. This paper focuses on the development of foreign-funded leasing enterprises in China, such as the scale of foreign-funded enterprises in China, business overview, and so on. At the same time, the advantages and disadvantages of the development of foreign capital enterprises in China are analyzed by comparing the daily supervision and tax policy between domestic and foreign financing leasing enterprises. Finally, this paper analyzes the recent events affecting the financial leasing industry in China, especially the impact on foreign-funded enterprises, and puts forward some suggestions and suggestions for the development of foreign-funded enterprises in China. In a word, it is not difficult to see that China's financial leasing industry is still in its infancy and relatively fragile. However, the relevant authorities in China have been constantly adjusting and improving the provisions, the system, with the gradual deepening of China's opening to the modern service industry, the development of foreign-funded enterprises in China can still be optimistic.
【學(xué)位授予單位】:首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:F832.39
【參考文獻(xiàn)】
相關(guān)期刊論文 前10條
1 孟鐘劍;;論國際租賃準(zhǔn)則修改對(duì)中國融資租賃業(yè)的影響[J];財(cái)會(huì)通訊;2011年16期
2 雷霞;;營改增對(duì)融資租賃業(yè)的影響及相關(guān)建議[J];財(cái)會(huì)月刊;2012年31期
3 陳少英;;融資租賃的“營改增”問題[J];法學(xué);2012年07期
4 李建人;;“營改增”的進(jìn)行時(shí)與未來時(shí)[J];財(cái)經(jīng)問題研究;2013年05期
5 葉舟舟;;“營改增”融資租賃交易方稅負(fù)水平變化[J];財(cái)會(huì)通訊;2013年31期
6 王燕嘉;;淺析融資租賃行業(yè)發(fā)展[J];經(jīng)濟(jì)論壇;2011年10期
7 王曉耕;;中國融資租賃業(yè)經(jīng)濟(jì)影響的實(shí)證分析及發(fā)展對(duì)策研究[J];經(jīng)濟(jì)問題;2010年06期
8 蔣寧;張永;王利;尚小昆;;我國融資租賃業(yè)發(fā)展的困境分析及路徑探究[J];華北金融;2011年01期
9 王俊椺;陳艷;;關(guān)于融資租賃業(yè)務(wù)中增值稅處理的幾點(diǎn)思考[J];會(huì)計(jì)之友;2012年04期
10 胡曉鋒;胡立鋒;;營業(yè)稅改征增值稅試點(diǎn)方案對(duì)融資租賃行業(yè)影響分析[J];科技與企業(yè);2012年06期
本文編號(hào):2067621
本文鏈接:http://sikaile.net/jingjilunwen/guojijinrong/2067621.html