The Research On Taxation Policy In Financial Leasing Industry After VAT Reform Pilot

The VAT reform pilot has been started in January 1,2012, It’s a reform on Taxation to replace the business tax by Value-Added tax.As one of the most popular financing tools in modern business world, Financial Leasing Service uses finance leases to leverage assets.By the end of 2014, the China Financial Leasing industry’s total assets had exceeded rmb 3 trillion, China has already been the second market of Financial Leasing in the world。Financial Leasing plays a more and more important role in social financing now.This paper summarizes the current development of China’s financial leasing market based on the current macroeconomic situation and policy background. It also analyzes the impacts of Chinese financial leasing market from the VAT Pilot Reform, in order to propose appropriate measures.At present, the VAT Pilot Reform has carried out in all provinces of china, it’s influences to business, tax collection authorities as well as the problems in this pilot also gradually appear. With an example of Finacial Leasing Market. This thesis analyzes the influences on tax economy of Chinese financial leasing industry around the pilot, and bring forward some suggestions to promote the pilot progress smoothly as well as give some measures to the policy arrangements of post-pilot.The author hopes it can offer effective advice for sound development of Chinese financial leasing market.