增值税改革对融资租赁业的影响及应对路径选择  

The Influence and Path Selection of Value Added Tax Reform to Finacial Leasing Industry

作　　者：蒋宁[1,2] 张维[1] 

机构地区：[1]天津大学管理与经济学部,天津300072 [2]天津滨海综合发展研究院,天津300457

出　　处：《华东经济管理》2010年第7期75-77,共3页East China Economic Management

基　　金：国家自然科学基金项目(70603021)

摘　　要：与其他发达国家相比,我国融资租赁业的发展存在着较大差距,其中税收政策是影响融资租赁业快速发展的关键因素之一。近期我国颁布的增值税改革政策从一定程度上制约了融资租赁业的发展,如何规避风险,减少政策对产业发展的不利影响是当前研究的重点。据此,文章首先总结了我国融资租赁业流转税税收政策的现状,进而分析了增值税改革后融资租赁业面临的问题,最后在此基础上提出了融资租赁业应对增值税改革的路径选择。Compared with most of developed countries,the development of finance lease industry has lagged far behind in China.The key reason to improve development of finance lease industry is tax policy.In 2009,Reform of value added tax promulgated restricts rapid development of finance lease industry to a certain extent,how to avoid risk and reduce unfavorable influence to industry development is key point of research in currency.Accordingly,this paper summarizes current situation of turnover tax policy firstly,and then analyses the problem of finance lease industry.Based on this,we put forward path related to improve finance lease industry improvement.

关 键 词：融资租赁 税收政策 增值税改革 

分 类 号：F810.42[经济管理—财政学]