CAJ | 학술논문

税收是促进融资租赁业发展的四大支柱之一。为发挥税收政策对我国融资租赁发展的支柱作用,需要完善融资租赁营改增政策,增强政策的可预见性和稳定性;完善租赁物的加速折旧、投资税收抵免制度,使它们惠及融资租赁业;明确承租人享受进口关税减免优惠和减免税设备售后回租的法律依据;修订《印花税暂行条例》,明确融资租赁为印花税税目,并规定融资租赁交易按一个环节课税。
세수시촉진융자조임업발전적사대지주지일。위발휘세수정책대아국융자조임발전적지주작용,수요완선융자조임영개증정책,증강정책적가예견성화은정성;완선조임물적가속절구、투자세수저면제도,사타문혜급융자조임업;명학승조인향수진구관세감면우혜화감면세설비수후회조적법률의거;수정《인화세잠행조례》,명학융자조임위인화세세목,병규정융자조임교역안일개배절과세。
Taxes are one of the four pillars which promote financial leasing industry. In order to develop its fi- nancial leasing, China has paid regard to tax. However, its tax policy on terms of financial leasing still needs to be improved. Firstly,the reform program to replace the business tax with a value - added tax needs to be improved, whose redictability and stability is promblemactic. Secondly, the accelerated depreciation and investment tax credit rule under existing law needs to be amended, whose benefit can be extended to financial lease. Thirdly, the legal document regulating preferential import tax and leaseback of relief equipment can be legislated. Lastly, Provisional Rules of the People＇ s Republic of China on Stamp Duty needs to be revised, through which finacial leasing oan be numeberded in Stamp Duty Tariff Table, and double taxation of stamp duty on finacial leasing house can be avoided.