我国融资租赁税收法律制度研究

发布时间：2018-10-12 16:29

【摘要】：融资租赁诞生于20世纪50年代的美国,现已成为仅次于银行信贷的第二大资金供应渠道。融资租赁以物融资,物是载体,资是实质。这种集融资和融物、贸易与技术更新为一体的新兴金融产业,其涉税法律制度也极其复杂。经济决定税收,税收反作用于经济。加速发展融资租赁,其中财税政策是有力的经济宏观调节杠杆。2009年增值税转型和2012年营业税改征增值税试点(以下简称“营改增”)都给融资租赁业造成了一定冲击,也证明了这一点。因此,有必要从税法角度研究融资租赁。运用税收法律制度规范融资租赁业,以实现税法对促进经济结构转型、引导社会资金流向、促进科技创新、激发中小企业活力的引导和调控作用,加速实现国家创新驱动转型。基于此,本文综合采用文件研究方法、比较研究方法、跨学科研究方法,从税法角度研究融资租赁,主要内容分为四章。第一部分“融资租赁税法制度的理论基础”。首先介绍民商法、会计准则、税法和金融监管法对融资租赁的不同法律界定,并加以评价；其次根据实质课税原则,结合民法角度对融资租赁交易结构的分析,在税法上对融资租赁进行交易定性,强调实质课税原则对于理解和适用与融资租赁相关税法规则的重要性。第二部分“融资租赁税法制度环境考察”。首先以税种为主线,梳理现行融资租赁税法规范；其次对融资租赁税法环境进行评析,指出“营改增背景下融资租赁税法制度存在的新老问题。第三部分“融资租赁税法制度的国际比较和借鉴”。本章运用比较研究方法总结了融资租赁业较为发达的国家以及融资租赁新兴国家的税收立法,从立法体例、法律界定、具体税种、税收优惠等方面进行分析并加以借鉴。第四部分“优化融资租赁税法制度的建议”。拟解决中国实践问题,是本文研究目的所在。本文试图在以下几个方面有所创新：一是选题较为新颖,对融资租赁税法制度进行了系统剖析；二是对现有的融资租赁税法规则运用税法基础理论进行解析,加强其理论基础；三是对“营改增”试点地区融资租赁实务中面临的最新税法问题,提出改善建议,以期促进融资租赁蓬勃发展。
[Abstract]:Financial leasing, born in the 1950s, has become the second largest source of capital after bank credit. Financing lease to material financing, material is the carrier, capital is the essence. The tax-related legal system of this new financial industry, which integrates financing and finance, trade and technological renewal, is extremely complex. The economy determines taxation, and taxation counteracts to the economy. Accelerating the development of financial leasing, among which fiscal and taxation policies are powerful economic macroeconomic adjustment levers. The 2009 VAT transformation and the 2012 Business tax Reform VAT pilot (hereinafter referred to as "camp change increase") have caused a certain impact on the financing leasing industry. It also proves this. Therefore, it is necessary to study financial leasing from the perspective of tax law. In order to realize the transformation of economic structure, guide the flow of social funds, promote scientific and technological innovation, stimulate the vitality of small and medium-sized enterprises, and accelerate the transformation of national innovation drive, the tax law should be used to standardize the financing leasing industry. Based on this, this paper synthetically adopts the document research method, the comparative research method, the interdisciplinary research method, studies the finance lease from the tax law angle, the main content is divided into four chapters. The first part is the theoretical basis of the financial leasing tax law system. Firstly, it introduces the different legal definitions of financial lease in civil and commercial law, accounting standard, tax law and financial supervision law, and then analyzes the structure of financial lease transaction according to the principle of substantial taxation and the angle of civil law. In the tax law, the transaction of financial lease is characterized, and the importance of the principle of substantial taxation in understanding and applying the relevant rules of the tax law on financial lease is emphasized. The second part is the investigation of the financial leasing tax law system environment. First of all, taking tax as the main line, combing the current financial lease tax law norm; secondly, analyzing the environment of the finance lease tax law, pointing out the new and old problems existing in the financial lease tax law system under the background of business reform and increase. The third part is International comparison and reference of Financial Lease tax Law system. In this chapter, the author summarizes the tax legislation of the developed countries and the emerging countries of financial leasing by means of comparative research, and analyzes and uses it for reference from the aspects of legislative style, legal definition, specific types of taxes, tax preferences, and so on. Part four: suggestions on optimizing the tax system of Financial Lease. The purpose of this paper is to solve the practical problems in China. This paper tries to make some innovations in the following aspects: first, it is relatively novel to choose the topic, the system of financial lease tax law is systematically analyzed; second, the existing financial lease tax law rules are analyzed by the basic theory of tax law to strengthen its theoretical basis; The third is to put forward some suggestions for the improvement of the new tax law in the practice of finance lease in the pilot area, in order to promote the vigorous development of finance lease.
【学位授予单位】：北京外国语大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.22

【共引文献】