本文選題：融資租賃 + 增值稅擴(kuò)圍��； 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2013年碩士論文

【摘要】：融資租賃業(yè)，是二戰(zhàn)結(jié)束后從美國興起的一種融物與融資相結(jié)合的金融工具，是企業(yè)購買大型設(shè)備、升級裝備的重要手段。從各國經(jīng)驗(yàn)來看，財(cái)務(wù)會計(jì)、法律法規(guī)、行業(yè)監(jiān)管、稅收政策是支持融資租賃業(yè)健康發(fā)展的四大支柱。本文立足于我國融資租賃業(yè)現(xiàn)狀，從稅收政策角度分析融資租賃并提出相應(yīng)改革措施。 首先，介紹國際上流行的有關(guān)融資租賃稅收問題的三大理論：稅率差別理論、債務(wù)替代理論、代理成本和破產(chǎn)成本理論。并依據(jù)稅率差別理論得出優(yōu)惠政策對融資租賃的作用。 其次，對我國融資租賃稅收政策簡要梳理，自2012年，我國在部分地區(qū)對交通運(yùn)輸業(yè)和部分現(xiàn)代服務(wù)業(yè)開始了營改增試點(diǎn)，其中包括了有形動產(chǎn)租賃服務(wù)，使融資租賃業(yè)增值稅抵扣鏈條實(shí)現(xiàn)完整。對融資租賃征收增值稅有利于融資租賃業(yè)的發(fā)展，，但在征管方面有些漏洞。除此之外，在所得稅、進(jìn)出口稅收、稅收優(yōu)惠方面也有些不足，本文予以一一指出。 最后，對我國的融資租賃稅收政策的完善提出了整體原則和具體措施。比如，完善增值稅改革，給予行業(yè)稅收優(yōu)惠，加強(qiáng)稅收與其他制度的聯(lián)系。
[Abstract]:Financing leasing industry is a kind of financial instrument which is developed from America after the end of World War II. It is an important means for enterprises to purchase large equipment and upgrade equipment. From the experience of various countries, financial accounting, laws and regulations, industry supervision and tax policies are the four pillars to support the healthy development of financing leasing industry. Based on the current situation of China's financing leasing industry, this paper analyzes the financing lease from the perspective of tax policy and puts forward corresponding reform measures. First of all, it introduces three popular theories about finance lease tax: tax rate difference theory, debt substitution theory, agency cost theory and bankruptcy cost theory. According to the tax rate difference theory, the effect of preferential policies on financial leasing is obtained. Secondly, briefly combing the tax policy of financial leasing in China, since 2012, our country has started a pilot project on transportation and some modern service industries in some areas, which includes tangible movable property leasing services. Financing leasing industry value-added tax deduction chain to achieve integrity. Levying VAT on financial leasing is beneficial to the development of finance leasing, but there are some loopholes in collection and management. In addition, in income tax, import and export tax, tax concessions are also some deficiencies, this paper points out one by one. Finally, the paper puts forward the overall principle and concrete measures to perfect the tax policy of finance lease in our country. For example, perfect VAT reform, give industry tax preference, strengthen the link between tax and other systems.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42;F832.49

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