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ID:32069945
大小:2.17 MB
页数:32页
时间:2019-01-31
《融资租赁业务涉税问题分析》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、首都经济贸易大学硕士学位论文《融资租赁业涉税问题研究》AbstractFinancialleasingindustry,whichisameansoffinancialmatterandfinancingoriginfromtheUnitedStatesaftertheendofWorldWarII,whichisanimportantwayforenterprisestopurchaselargeequipmentandupgradingeqmpmem.Frominternationalexperience,accountin
2、g,legal,regulatory,taxlaw,whicharethefourpillarsthatsupportthehealthydevelopmentoffmancialleasingindustry.ThisarticleisbasedonthestatusquoofChina'sfmancialleasingindustry,fromataxperspectiveanalysisoffinanceleaseandcorrespondingreformmeasures.Thisarticlefirstofthesor
3、toftaxpolicyforChina'sfinancialleasingindustryisdividedintoaturnovertax,incometax,importandexporttaxes,othertaxesandotheraspects.Since2012,Chinainsomeareasoftransportationandapartofthemodemserviceindustrybegantothecampchangeincreasepilot,includingtangiblepersonalprop
4、ertyleasingservices,financeleasingindustrytheVATdeductiblechainachievecomplete.Underthenewsituation,thefinancialleasingindustryisalsofacingaheavytaxburdenandunfairtaxproblem,thispaperalsopointstothetaxestodoprofiling.Basedontheanalysisofthedomesticfinancialleasingind
5、ustrytaxpolicy,IPointedouttheinadequaciesofOurfinanceleasetaxsystem.Finally,IproposedtheprinciplesandconcretemeasuresontheimprovementofthetaxpoliciesofChina’Sfmancialleasingindustry.Keywords:FinancialLeasing,ConsolidatedVAT,TaxPolicy.首都经济贸易大学硕士学位论文《融资租赁业涉税问题研究》目录l引言⋯
6、⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯11.1选题的背景和意义⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯一11.2国内外文献综述⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯..21.3研究思路⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯..31.4研究方法⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯。31.5创新和不足之处⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯一32融资租赁概述⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯42.1融资租赁起源⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯
7、⋯⋯⋯⋯⋯..42.2融资租赁的定义及特征⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯..52.2.1融资租赁定义⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯s2.2.2融资租赁的特征⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯52.3融资租赁的功能⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯..62.4融资租赁的外部环境⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯。73国内外融资租赁业的发展⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯93.1国外融资租赁业的发展⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯..93.2国内融资租赁业的发展⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯
8、⋯⋯⋯⋯⋯⋯⋯114融资租赁税收理论概述⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯..144.1税率差别理论概述⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯144.2债务替代理论概述⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯144.3代理成本和破产成本概述⋯⋯⋯⋯⋯⋯
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