Research On Tax Policy Optimization Of Financial Leasing Industry In Tianjin Pilot Free Trade Zone

With the development of the financial industry in Tianjin under the 14 th Five-Year Plan and the deepening of the reform of the financial supply,Tianjin pilot free trade zone has basically realized the functional orientation of financial innovation and operation demonstration zone,formed a financial reform and innovation base,created a benign financial ecosystem.As an important leading industry on the financial supply side of Tianjin,the transformation and upgrading of the financial leasing industry is of great significance to promote the pilot free trade zone to build a national leasing Innovation Demonstration Zone,promote the maintenance,upgrading and upgrading of domestic industrial technology and equipment,and innovation driven development.On the one hand,it helps to alleviate the overcapacity of manufacturing industry from the supply side and reduce the high tax burden rate of manufacturing industry;China China and China China have one belt,one road to go out of the market.This has promoted the high-end equipment in China to go overseas,and promoted the core quality of Chinese equipment,helping China make 2025.The main research objective of this paper is to optimize the leasing taxation policy in the Tianjin Free Trade Pilot Zone(FTZ).At present,the research on the tax policy of the financial leasing industry in China mostly takes the financial leasing industry itself as the starting point.Based on the historical premise of the rapid development of the financial leasing industry in Tianjin pilot Free Trade Zone,this paper mainly analyzes and explores the relevant policy issues of the state in its taxation,and takes these issues as the starting point of the paper.This paper uses four methods in the research process: 1.Analogy analysis method;2.Literature research method;3.Simulation calculation method;4.The statistical analysis method focuses on the research and comparison of financial leasing policies available for reference in advanced regions at home and abroad.At the same time,this paper jumps out of the mode of listing policies in different countries,further chooses to sort out similar policies in different countries,and more clearly highlights the same considerations of tax preferential policies in different countries in the industry,so as to make the optimization policies proposed in this paper more industry-specific and explicit.In addition,most countries in the world give preference to the industry before the business cost is incurred,rather than after the business is incurred.Based on the experience and lessons of foreign advanced theory application and practice,this paper fully analyzes the development characteristics of China’s free trade zone,and puts forward the following optimization suggestions: first,we should recognize the different roles of tax preferential policies in different development stages of financial leasing industry,Gradually develop preferential tax policies to low tax rates and less preferential policies;Secondly,such as credit deduction before tax paid,accelerate method in depreciation etc.should be adjusted;Finally,in terms of professional talent training,we should strengthen the tax policy for the introduction of talents,promote the introduction of international high-end talents and retain domestic talents in Tianjin pilot Free Trade Zone,and constantly promote the prosperity of the financial leasing industry in Tianjin free trade zone.