An Empirical Study Of The Influences Of Tax System Reform On Financial Leasing Enterprise Tax Burden

Financial leasing is the result of the market economic development; it is afinancing method and has a good adaptability. The so-called “Rising Sun Industry” hasbecome one of the main financing means on the renew of the equipment, especially forthe large equipments, aircrafts and ships import and export. After30years ofdevelopment, exploration and practice in our country, financial leasing industry in ourcountry has made considerable progress, but still keeps gap with other developedcountries. A good tax environment is needed for financial leasing industry operate anddevelop healthy. This is also a common experience of those developed countries wherefinance leasing development is relatively successful. However, Chinese current taxsystem obviously presents various incompatibilities, and blocks the financial leasingindustry operation and development to a certain extent. Therefore, our country carriedon the reform to consumption value-added tax reform and business tax changevalue-added tax scheme, and the orderly development of enlarging the value-added taxis guaranteed. A study of the influences of tax system reform on tax burden and how todeal with the problems for the financial leasing enterprise has strong practical andrealistic significance.In this paper, a method of normative research and empirical research is introducedto analyze the influences of tax system reform on financial leasing enterprise tax burdenin our country. In the first part, the concept of tax system reform, financial leasing andtax burden is defined; In the second part, the literatures published in home and abroadare reviewed and commented on classification, and the new vision of tax system reformis revealed; The third part of this paper makes comparison of those developed countrieswhere finance leasing development is relatively successful, and briefly introduces thepresent situation of Chinese finance leasing industry and it’s tax policy; In the fourthpart, the influences of tax system reform on financial leasing enterprise is theoreticalanalyzed, and it analyses the finance leasing industry and it’s tax policy before and afterthe reform by means of the evaluation system; Moreover, on the basis of the abovetheoretical analysis, using SPSS software by descriptive statistical analysis andcombined with the concrete cases, to make quantitative analysis; Finally, in view ofthe influences of tax reform on the financial leasing enterprise, the tax burden can be good or bad, and some policy suggestions are given to promote the development ofChinese financial leasing industry.