| 所得税政策对我国融资租赁业发展的制约及改革探讨 |
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| 引用本文： | 王刚,王玲.所得税政策对我国融资租赁业发展的制约及改革探讨[J].上海金融,2011(8). |
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| 作者姓名： | 王刚 王玲 |
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| 作者单位： | 福州大学管理学院,福建福州,350108 |
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| 摘 要： | 从融资租赁业比较发达的国家来看,税收政策尤其是企业所得税政策,对融资租赁业的发展产生重要影响。我国目前制约融资租赁业发展的所得税政策主要表现在折旧、坏账计提和税收抵免等方面,亟待有针对性地进行改革和完善。
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| 关 键 词： | 融资租赁 所得税 改革 |
Discussion about the Restriction and Reform of Income Tax Policy in the Development of China's Financial Leasing Industry |
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| Wang Gang/Wang Ling.Discussion about the Restriction and Reform of Income Tax Policy in the Development of China's Financial Leasing Industry[J].Shanghai Finance,2011(8). |
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| Authors: | Wang Gang/Wang Ling |
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| Institution: | Wang Gang/Wang Ling |
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| Abstract: | From the experience of countries with developed financial leasing industry,we can conclude that tax policy,especially enterprise income tax policy,affects the development of financial leasing industry significantly.The restrictions are mainly in aspects such as depreciation,provision for bad debt,and pre-tax deduction.We need to reform and improve current income tax policy in targeted manner. |
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| Keywords: | Financial Leasing Income Tax Reform |
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