The Research Of Tax Policy On Promoting Financial Lease Industry

As a special financial instrument,financial leasing combines financing and financing.With the development of China's economy and the continuous escalation of various financial products,both of these two types of financial leasing have become one of the important development targets in China.It can promote the turnover of funds from different companies and the upgrading and transformation of fixed assets.With the upgrading of industries,financial leasing can play a positive role in promoting different companies.It can not only activate China's economy but also promote the development of China's real economy.Our leasing industry after years of development,at this stage into the financial leasing industry developed rapidly rising stage.But now the industry compared to developed countries,and there is still much room for development,huge growth potential.At present,some domestic taxation policies on financial leasing still need to improve in some areas.Financing leases can also develop more rapidly in China.However,the current tax policy cannot fully play its role in promoting it,and it cannot provide a good platform for its rapid development.The paper starts with the concept of financial leasing industry and combines with the taxation theory related to the finance leasing industry,including taxation theory,fairness and efficiency theory,etc.;The relevant taxation policies that have been developed with the financial leasing industry have been analyzed.The related taxation policies are an important aspect of promoting the development of financial leasing.Analyze the problems existing in the taxation industry of China's financing lease industry after taxation reform,including legal construction,income tax,and turnover tax;at the same time,combine advanced foreign taxation policies with China's financial leasing related policies to further promote The development of China's financing leasing industry provides experience;in the end,it proposes taxation policies to optimize the development of China's financing leasing industry,including the construction of relevant tax laws and regulations,the improvement of income tax policies,and the improvement of turnover tax policies.