Research On Financing Leasing Tax Policy In Tianjin Free Trade Zone

Financing leasing is a kind of innovative modern services,which combines the trade,finance and services,and has the characteristics of credit assets.With the closing of the two sessions,the supply side of the reform has been established as the direction of reform in the future.Financial leasing services to promote the economic development of the free trad area,to achieve industrial upgrading,innovation driven development is of great significance,help from the supply side to enhance the quality of China's manufacturing industry.With the establishment of the Tianjin Free Trade Zone,its special geographical location and policy advantages,will promote the development of financial leasing industry has become the most promising industry.The main research of this paper is to promote Tianjin free trade finance leasing tax policy,in our country gradually realize the structural background of the tax cuts,the purpose of this paper is to be copied,can promotion as the standard,Tianjin Free Trade Zone put forward some promoting development of financing lease for tax policy suggestions,reduce the cost of financing lease enterprise,vigorously promote the development of Tianjin Free Trade Zone finance lease ang promote the experience to our nation.At present,our research on financing lease most of financing lease of our country tax policy mainly.This article mainly under the background of Tianjin Free Trade Zone,tax policy as the breakthrough point,mainly use of analogy analysis method and theory and practice combining method,focuses on the research of the developed countries for reference of tax policy of financial lease.At the same time,follow the national policy pace,grasp the Tianjin FTA latest leasing development data,the system analyzes the financing lease of our country tax policy and the free trade area of the latest financial leasing tax policy,and in-depth analysis of the Tianjin Free Trade Zone development of the financial leasing problems,compared with abroad that the tax policy is not flexible,and more concentrated in the afterwards,based on the advanced experience of foreign countries,combined with the characteristics of China's FTA development,and puts forward suggestions on tax policies to Tianjin FTA finance lease,we must first improve the legal level of financing lease law for financing,and create a fair and orderly environment in the development of leasing,secondly should increase the scope of deduction in tax credits,accelerated depreciation,deduction,rent the risk reserve,gradually follow with international standards,and suggested that distinguish between tax and interest in the financing lease when taxing,to eliminate double taxation of cross border leasing.Comprehensive utilize the good financial leasing tax policy,will promote the financing lease in Tianjin Free Trade Zone booming.