The Tax Revenue Legal Bottleneck And Breakthroughs Of Chinese Ship Financial Leasing Industry

Currently, ship financial leasing is widely utilized by domestic shipping enterprises for its unique advantages. However, the current tax policy failed to foresee the particularity of this innovative ship financing mode and become the bottleneck of its development. The thesis, based on ship financial leasing tax theory and policy study, through its definition and legal feature, analyzes the tax burden and impediment in the ship financial leasing business. Compared with the international tax policies, the thesis will provide some policy recommendations to promote the development of ship financial leasing industry in China.In a whole, the thesis is composed of four chapters. The first chapter would give a basic knowledge on what the ship financial leasing is through its definition and legal feature; also enumerate the tax burden in the ship financial leasing business. The second chapter is the focal point of the whole thesis, which analyzes the legal bottleneck of ship financial leasing in China, that is, the current tax policy impedes the development of Chinese ship financial leasing industry. The third chapter briefly introduces how the foreign tax policies to support their ship financial leasing development. The last chapter, combined with the contents of the whole thesis, provides some suggestions to break through the tax bottleneck.