Research On The Differences Of Financial Leasing Business Accounting Standards And Tax Law

Financial lease as an independent form of leasing,the rise in 1950 s,financial products have many aspects of financing,investment,trade and asset management,because of its flexible forms,widely respected in western developed countries.Compared with the international capital market,China’s market economy environment,the gap with the developed countries,enterprise management to the financial leasing awareness of the serious deviation of the financing lease business,the overall low level of development,application and promotion of low degree of correlation with slow,government regulations and policy,especially the difference between the financing lease business accounting standards and the tax system has become increasingly prominent.In this environment,it is of great significance to strengthen the study of financial leasing business accounting standards,explore the relationship between them and the tax law mechanism,and analyze the factors arising from these differences.This paper focuses on the financing lease business accounting standards and tax theory,the HD construction equipment company lease financing business as a case,the financing lease business accounting standards and tax mechanism to deal with differences on specific business comparison,through comparison and analysis of the difference,the difference between the proposed countermeasures to coordinate the two and promote the orderly development of the financing lease business.