Research On Taxation Issues In China's Financial Leasing Industry

Financial leasing which has the character of both financing and leasing has been widely used all around the world,for it has a wide range of services and flexible modes of financing.In recent years,China financial leasing industry is developing rapidly.The number of financial leasing companies and financial leasing business volume increased significantly.However,some key indexes like leasing penetration is still underperforming,which reflects high potential of China's financial leasing industry.China is adjusting the industrial structure and changing the mode of economic development,and financial leasing which is a kind of modern service industry has a large scale of policy support.Tax policy is the most powerful means of regulation in developing financial leasing.At present,there are some problems in the tax policy of China financial leasing industry.These problems should be solved as soon as possible,so that the industry can develop rapidly and healthily.This paper based on this background.Firstly,it summarized the research literature and related theories,which is the basis of the paper.Secondly,it analyzed China financial leasing and tax policy to find the problems.Lastly,it learned the financial leasing tax policy experience from the developed countries and provided the recommendations to solve the tax problems of the China financial leasing.In recent years,the relevant tax policy of financial leasing industry in China changed greatly.This paper summed up the past related research results and excluded the outdated parts.In order to ensure the accuracy and applicability of the policy recommendations,this paper analyzed according to the latest tax policy.