Analysis On Foundation And Coordination Of Leasing Taxation Frame In China

The basic leasing research frame contains both intension andextension parts. Leasing taxation frame belongs to the extension, whichidentified taxes of lessors and lesees in leasing market. Taxation framewould be founded on the correct realization about financial leasing and onthe coordination with some other frames of leasing. The thesis analyzesthe problems occurred in taxation frame of china and designed someconcrete projects to coordinate taxation frame from accounting,supervision and legislation aspects. From accounting aspect, the project isbuilt up by involving sales tax and income tax. From supervision aspect,the project is built up by involving unjust taxation and market entrances.From legislation aspect, the project is built up by legislation of financialleasing. The different projects show that, we must enhance the realizationabout financial leasing and promote the legislation of financial leasing.