摘?要 近年來融資租賃已步入快速發(fā)展時(shí)期，國家密集出臺(tái)了相關(guān)政策鼓勵(lì)融資租賃業(yè)的健康發(fā)展，不少傳統(tǒng)行業(yè)的企業(yè)也紛紛把融資租賃作為轉(zhuǎn)型目標(biāo)。追根溯源，融資租賃率先出現(xiàn)在美國，美國是現(xiàn)代租賃業(yè)務(wù)的起源地，而且距今為止，它仍然是世界上融資租賃規(guī)模最龐大的國家。1981年融資租賃模式開始輸入我國，至今已歷經(jīng)多個(gè)發(fā)展階段，并形成了融資租賃與經(jīng)營性租賃共存的發(fā)展格局。對(duì)于融資租賃整個(gè)行業(yè)而言，稅制問題的頂層設(shè)計(jì)直接關(guān)乎全行業(yè)的長期發(fā)展。 本書在對(duì)融資租賃定義進(jìn)行界定，以及分析其與宏觀經(jīng)濟(jì)發(fā)展關(guān)系基礎(chǔ)之上，將從融資租賃行業(yè)層面著眼，探討行業(yè)稅制問題制定與實(shí)施過程中存在的問題，指出當(dāng)前融資租賃行業(yè)面臨的政策阻力和障礙，特別是營改增之后帶來的突出性問題。首先是增加了納稅人的稅負(fù)成本，營改增實(shí)行之后，融資租賃企業(yè)稅負(fù)成本較之前增長近一倍。其次是售后回租面臨本金發(fā)票開具難的問題。第三是租賃公司融資成本難以取得合規(guī)扣除憑據(jù)。第四是即征即退的政策設(shè)計(jì)，門檻設(shè)置過高，限制了企業(yè)享受政策優(yōu)惠。第五是資產(chǎn)流轉(zhuǎn)過程之中重復(fù)征稅和利息支出扣減的問題。買斷融資資產(chǎn)后，資產(chǎn)所有權(quán)轉(zhuǎn)移到了承租人手中，出租人不再向承租人開具增值稅發(fā)票，這意味著出租人要額外承擔(dān)己轉(zhuǎn)讓資產(chǎn)帶來的增值稅成本。 本書通過分析歐美、日本等國家融資租賃行業(yè)發(fā)展過程以及稅制問題演變趨勢(shì)，結(jié)合目前國內(nèi)融資租賃稅收制度，提出以下改革建議：從宏觀層面需要進(jìn)一步健全和完善租賃行業(yè)稅制問題體系，確保行業(yè)稅制問題覆蓋所有領(lǐng)域和節(jié)點(diǎn)，并須以產(chǎn)業(yè)政策為基礎(chǔ)，制定和實(shí)施鼓勵(lì)融資租賃行業(yè)發(fā)展的稅制；從稅種設(shè)計(jì)角度需要根據(jù)融資租賃行業(yè)特點(diǎn)，實(shí)行階梯性稅率制度、對(duì)融資租賃與經(jīng)營性租賃實(shí)行統(tǒng)一稅制，明確資產(chǎn)轉(zhuǎn)讓利息支出扣除增值稅銷售額，以此緩解融資租賃公司稅負(fù)壓力；亦從加速折舊角度提出租賃公司合理避稅之建議。衷心希望決策層能借助我國自貿(mào)區(qū)快速發(fā)展的契機(jī)，進(jìn)一步深入推進(jìn)融資租賃稅制試點(diǎn)改革工作。 本書撰寫主要采用了文獻(xiàn)綜述法、比較分析法、實(shí)證分析法以及邏輯分析法等研究方法，從不同維度分析詮釋和引證，力求得出更有價(jià)值的研究結(jié)論。 ABSTRACT In recent years， financial leasing has entered a period of rapid development， the state has introduced a related policy to encourage the healthy development of finance and leasing industry， many traditional industries have also put financial leasing as a transformation target. Tracing the source， the financial leasing took the lead in the United States， after the end of World War II， the first in the US business sector appeared operating leasing phenomenon， and on the basis of the development of the formation of the financial leasing industry. Approximately in 1981， the financial leasing model began to enter China， has gone through a number of stages of development， and formed a financial leasing and operating leasing coexistence of the development pattern. For the financial leasing industry as a whole， the top design of the tax policy is directly related to the long-term development of the industry. Based on the definition of finance leasing and the analysis of its relationship with macroeconomic development， this paper will focus on the financing leasing industry， explore the existing problems in the process of tax policy formulation and implementation， and point out the policies of the current financial leasing industry Resistance and obstacles， especially the increase in the camp brought about by the outstanding issues. The first is to increase the taxpayer’s tax burden， after the implementation of the increase， the financial leasing enterprise tax burden than the previous growth of nearly doubled. Followed by the sale of rent back to face the issue of the invoice difficult issue. The third is the cost of leasing company financing is difficult to obtain compliance deductions. The fourth is the levy of the policy design， the threshold set too high， limiting the enterprise to enjoy preferential policies. The fifth is the process of re-taxation and interest deductions in the process of asset flows. After the acquisition of the encumbered asset， the ownership of the asset is transferred to the lessee and the lessor ceases to issue a value-added tax invoice to the lessee， which means that the lessor is required to bear the additional VAT costs of the transferred asset. This paper analyzes the development process of finance leasing industry in Europe and America and Japan， and the trend of tax policy， combined with the current domestic finance leasing tax system， put forward the following reform proposals： from the macro level need to further improve and improve the leasing industry tax policy system to ensure that industry tax policy Covering all areas and nodes， and to be based on industrial policy， the development and implementation of the financial leasing industry to encourage the development of tax policy； from the perspective of tax design needs according to the characteristics of the financial leasing industry， the implementation of ladder tax rate system， the financial leasing and operating leasing The implementation of a unified tax policy， a clear asset transfer interest expense deduction of value-added tax sales， in order to ease the financial leasing company tax burden pressure； also from the perspective of accelerated depreciation proposed leasing company reasonable tax avoidance. Sincerely hope that the decision-making level can take advantage of the rapid development of China’s free trade area opportunity to further promote the financial leasing tax system pilot reform. This paper mainly adopts the methods of literature review， comparative analysis， empirical analysis and logical analysis， and analyzes and references from different dimensions， and tries to draw more valuable research conclusions.