Study On Tax Policy Of Financial Leasing Industry

The financial leasing is an innovative financial tool which produced in the United States after world war II,and is one kind of particular transaction with the dual function of financing and financial. With the development of social economy and continuous innovation of financial products,the international status of finance lease is improving, so developing financial leasing is imperative.At present,the financial leasing has become a common form in the economic activity, especially in Europe and the United States and other developed countries,has become second most important channel to raise fund only after banking credit, is known as the "sunrise industry".We introduced the financial leasing in 1981, the overall is still relatively backward.This is mainly due to the inadequacies of financial leasing in the relevant’The Four Policy Environment"(namely trading rules, accounting standards, industry regulations and tax policies), especially the related tax policy can not exert its role very well in China, can’t provide a sound financial security for the development of financing leasing. This article aims to analyze the tax policies and the problems of China’s financial leasing,learn the successful experience from developed countries,and combining with China’s national conditions, put forward tax policy recommendations to promote the development of China’s finance leasing.In a whole,this paper is composed of five chapters. The first part, mainly introduces the background, purpose and significance of this article; The second part, mainly introduces the basic knowledge of the financial leasing,and focuses on the development of the financial leasing industry in China; The third part, mainly analyzes the tax policy of financial leasing in our country, and points out the insufficiencies in this aspect; The fourth part, through the analysis of the tax policies of financial leasing in developed countries,compare the differences of Chinese and foreign financing lease tax policy, and points out the insufficiencies of our country in this aspect; The fifth part, through the analysis of the above content, learn the successful experience from developed countries, and combining with China’s national conditions, put forward relevant tax policy recommendations to promote the development of China’s finance leasing, and it mainly includes that Perfect our country’s cargo service tax,income tax and other tax system, set up special tax policies to promote the development of small and medium-sized enterprises,and strengthen the financial leasing of tax law and so on.