本文選題：融資租賃　切入點：稅收　出處：《首都經(jīng)濟貿(mào)易大學》2013年碩士論文　論文類型：學位論文

【摘要】：隨著經(jīng)濟發(fā)展和金融產(chǎn)品創(chuàng)新，融資租賃越來越受到各國重視。中國面臨著經(jīng)濟發(fā)展模式的轉(zhuǎn)變，國際地位的提升，發(fā)展融資租賃勢在必行。一方面，融資租賃有助于中國不斷提高技術水平，生產(chǎn)設備不斷更新改造；另一方面，融資租賃有助于中小型企業(yè)的發(fā)展，為中小型企業(yè)投融資提供了簡單便捷的渠道，從而增加經(jīng)濟活力，緩解就業(yè)壓力。發(fā)展融資租賃最有力的調(diào)控手段就是稅收政策，只有公平良好的稅收環(huán)境，，才能為融資租賃的發(fā)展創(chuàng)建更好的平臺。然而中國融資租賃稅收政策并沒有充分發(fā)揮作用，反而在一定程度上阻礙了該行業(yè)的發(fā)展。本文旨在指出融資租賃稅收中存在的問題，借鑒國際經(jīng)驗，結(jié)合我國國情提出改進建議。 本文在國內(nèi)外研究和相關理論的基礎上，主要采用類比分析法和描述性研究法。首先全面介紹了中國融資租賃及稅收政策的發(fā)展歷程；其次，從稅收制度、促進中小型企業(yè)發(fā)展、立法等角度分析了中國融資租賃在稅收政策方面存在的問題；再次，借鑒融資租賃發(fā)達國家的經(jīng)驗；最后，提出了解決中國融資租賃稅收問題的建議。特別是在追蹤“營改增”實施效果與防范關聯(lián)企業(yè)避稅方面較先前文獻的研究更加具體，對我國健全融資租賃稅收政策進行了有益探索，使融資租賃快速健康有序地發(fā)展，為經(jīng)濟建設做出巨大的貢獻。
[Abstract]:With the development of economy and innovation of financial products, more and more countries attach importance to financial leasing. China is faced with the transformation of economic development model, the promotion of international status, the development of financial leasing is imperative. Financial leasing helps China to continuously improve its technological level and continuously upgrade its production facilities. On the other hand, financial leasing contributes to the development of small and medium-sized enterprises and provides a simple and convenient channel for small and medium-sized enterprises to invest and finance. Thus increasing economic vitality and alleviating employment pressure. The most powerful means of regulating and controlling the development of financial leasing is the tax policy. There is only a fair and good tax environment. In order to create a better platform for the development of financial leasing, however, the tax policy of financial lease in China has not fully played a role, but to a certain extent hindered the development of the industry. This paper aims to point out the problems in the tax revenue of financial leasing. Draw lessons from the international experience, combined with the situation of our country put forward suggestions for improvement. On the basis of domestic and foreign research and related theories, this paper mainly adopts analogy analysis method and descriptive research method. Firstly, it introduces the development course of China's financial leasing and tax policy; secondly, from the tax system, To promote the development of small and medium-sized enterprises, legislation and other aspects of the analysis of China's financial leasing in the tax policy problems; again, learn from the experience of developed countries of financial leasing; finally, This paper puts forward some suggestions to solve the tax problem of financial leasing in China. Especially, it is more specific to track the effect of "business reform and increase" and to prevent related enterprises from tax avoidance. This paper makes a beneficial exploration to perfect the tax policy of financial leasing in our country, and makes a great contribution to the economic construction by making the financial lease develop rapidly and healthily and orderly.
【學位授予單位】：首都經(jīng)濟貿(mào)易大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F812.42;F832.49

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