Study On Tax Policy For Promoting The Development Of Financial Lease Industry

Financial leasing industry has two attributes of financial and service,it has played a positive role in promoting the flow of enterprise funds, facilities innovation, industrial upgrading and play positive role, in the active market economy at the same time, but also better service the real economy, it has been one of China’s key economic development. China’s financial leasing development after many years of ups and downs, although at this stage has almost entered the rapid development stage and mature stage, however, there are still large compared to the mining market space. At the same time now to domestic financial leasing industry implementation of the tax policy is not perfect, can not give full play to the promotion of tax policy for its use. Therefore, to develop and improve and adapt to the development of financial leasing tax policy imperative. The in Shanghai as an example, trying to to tax policy focus, the Shanghai financial leasing industry present development stage, the current implementation of the tax policy and existing problems, and problems associated with reference international experience, put forward the relevant suggestions, so as to achieve continuously perfect our tax policy, to better promote the development of financial leasing industry, and can also achieve the purpose of tax policy for the development of other regions in China financial leasing reference.This article is intended to be written from five aspects. The first chapter is the introduction, which mainly elaborates the background of the selected topic, the research value, the literature summary and the brief appraisal. The second chapter is the research on the basic theory of financing lease and the related tax policy, first defined the concept of financing lease, expounds the classification and theoretical basis of the financial leasing industry, further analysis of the internal mechanism of the tax policy to promote the development of financial leasing industry; research on the current situation and problems of Shanghai city’s financial leasing industry and tax policy the third chapter, through the investigation and analysis method and data analysis method, according to the structure as a whole firstly analyzes the development status of financial leasing in China, and then analyses the current situation of the development of leasing industry in Shanghai city and the existing tax policy; on this basis, further analysis of the existence and development of financial leasing industry and Shanghai city the related tax policy issues. The fourth chapter is the main approach of international tax policy of financial lease and reference, analysis of foreign use of tax policy of leasing industry development is an important way to promote, by virtue of the learning of foreign relevant experience, combined with the reality of the situation, to gain some insights. Fifth chapter is based on the current policy of disadvantages pointed out that to promote tax policy recommendations for the development of financial leasing industry in the, including expanding "camp to add" tax reform, continue to solve the following problems, and constantly improve the income tax system and increase the financing lease tax preferential policies and suggestions.Through the research of the thesis we can get two conclusions:The first is the tax policy of financial leasing industry requires continuous improvement; the second is tax policy of financial lease in practice there are still a series of problems, the actual operation should strengthen enterprises and tax authorities on both sides of the communication, in order to the tax policy can get better implementation.