Research Of Tax Difference And Tax Planning Based On The Lessee's Financial Leasing

Financial leasing is a new developing financial industry in the world.It sets the investment and financing in one,and has the function of serving the real economy directly.Financial leasing can not only help the cash strapped enterprises solve the problem of insufficient funds to purchase equipment,but also can avoid the business risks of excessively fast development of the enterprise and equipment upgrades,so it can improve financial structure with the Lessee and revitalize the stock of assets,and promote the sale of goods.It has gradually become an important way of enterprise financing.Under this background,it's an urgent issue to study to generalize the use of financial leasing in enterprises in China,and realize the function of financing and leasing-assets,so as to design the ratepaying well within the limits permitted by tax law,and help enterprises to reduce the tax burden.From the perspective of the Lessee,how to reduce the cost of financing on the basis of equipment leasing is the key point.The tax is part of the cost of the enterprise,therefore doing a good job of tax planning,and reducing the tax burden reasonably is very important.In the financial leasing,it is inevitable to encounter the differences between accounting treatment and tax treatment,and these differences bring enterprises the space for tax planning.Financial leasing has a late start in China and the current domestic research in this area is relatively backward and insufficient.The researches on the tax planning of financing lease are not very many and most of them are outdated,incomprehensive and incomplete.This article stands on the Lessee's point of view to explain the differences between accounting treatment and tax treatment in both ways of direct-financing lease and leaseback,from the perspective of serving the development of the enterprises.The author selects A Ltd.as a case to analyze tax planning under the differences between accounting treatment and tax treatment.The author analyzes the means of tax planning from perspectives of both income tax and VAT,giving consideration to the background of replacing the business tax with VAT.Finally,the author extends the research conclusion to other enterprises,and analyzes the problems existing in the tax planning of the Lessee and offers a proposal for tax payment for the Lessee.