本文選題：融資租賃 + 承租人　； 參考：《重慶師范大學(xué)》2017年碩士論文

【摘要】：我國的經(jīng)濟(jì)結(jié)構(gòu)調(diào)整增加了對(duì)融資租賃的需求,但是融資租賃在發(fā)展中存在諸多問題,這在一定程度上制約了融資租賃行業(yè)的發(fā)展,稅收抵免政策是其中之一。稅收抵免政策將直接影響融資租賃參與各方的博弈策略和博弈結(jié)果,因此,論文基于演化博弈方法對(duì)稅收抵免政策對(duì)融資租賃行為影響的研究具有重要的實(shí)際意義。首先,論文對(duì)融資租賃的概念進(jìn)行了界定,對(duì)演化博弈方法進(jìn)行了介紹,從市場規(guī)模、市場結(jié)構(gòu)、區(qū)域分布、行業(yè)分布、重點(diǎn)領(lǐng)域發(fā)展等方面對(duì)我國融資租賃行業(yè)的發(fā)展現(xiàn)狀及存在的問題進(jìn)行了分析。進(jìn)一步地,對(duì)我國融資租賃行業(yè)在發(fā)展中存在問題的原因進(jìn)行了分析,發(fā)現(xiàn)融資租賃中的稅收抵免政策是影響融資租賃行業(yè)發(fā)展的一個(gè)重要原因。其次,論文構(gòu)建了靜態(tài)博弈模型,在完全信息條件下分析了稅收抵免政策對(duì)承租人和租賃公司行為的影響,獲得了稅收抵免比例取值范圍與承租人和租賃公司策略選擇的對(duì)應(yīng)關(guān)系;然后在不完全信息條件下基于演化博弈模型分析了稅收抵免政策對(duì)承租人和租賃公司的影響,獲得稅收抵免比例取值范圍與承租人和租賃公司策略選擇的對(duì)應(yīng)關(guān)系。最后,論文基于演化博弈模型分析了稅收抵免政策對(duì)大小相同的租賃公司行為的影響,獲得了稅收抵免比例取值范圍與大小相同的租賃公司策略選擇的對(duì)應(yīng)關(guān)系;進(jìn)一步地,基于演化博弈模型分析了稅收抵免政策對(duì)大小不同的租賃公司行為的影響,獲得了稅收抵免比例取值范圍與大小不同的租賃公司策略選擇的對(duì)應(yīng)關(guān)系。
[Abstract]:China's economic restructuring has increased the demand for financial leasing, but there are many problems in the development of financial leasing, which to a certain extent restricts the development of the financial leasing industry, among which the tax credit policy is one of them.The policy of tax credit will directly affect the game strategy and game results of the parties involved in financial leasing. Therefore, based on the evolutionary game method, it is of great practical significance to study the effect of tax credit policy on the behavior of financial lease.First of all, the paper defines the concept of financial leasing, introduces the evolutionary game method, from the market size, market structure, regional distribution, industry distribution,This paper analyzes the current situation and existing problems of financial leasing industry in China.Furthermore, this paper analyzes the causes of the problems in the development of the financial leasing industry in China, and finds that the tax credit policy in the financial leasing industry is an important factor affecting the development of the financial leasing industry.Secondly, the paper constructs a static game model and analyzes the effect of tax credit policy on the behavior of lessee and leasing company under the condition of complete information.The corresponding relationship between the range of the tax credit ratio and the strategic choice of the lessee and the leasing company is obtained, and then the influence of the tax credit policy on the lessee and the leasing company is analyzed based on the evolutionary game model under the condition of incomplete information.The corresponding relationship between the range of obtaining the tax credit ratio and the strategic choice of the lessee and the leasing company.Finally, based on the evolutionary game model, this paper analyzes the effect of tax credit policy on the behavior of leasing companies of the same size, and obtains the corresponding relationship between the range of the tax credit ratio and the strategic choice of the same size leasing companies.Based on the evolutionary game model, this paper analyzes the influence of tax credit policy on the behavior of leasing companies with different sizes, and obtains the corresponding relationship between the range of tax credit ratio and the choice of leasing companies' strategies.
【學(xué)位授予單位】：重慶師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F832.49;F224.32

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