摘要
从融资租赁业比较发达的国家来看,税收政策尤其是企业所得税政策,对融资租赁业的发展产生重要影响。我国目前制约融资租赁业发展的所得税政策主要表现在折旧、坏账计提和税收抵免等方面,亟待有针对性地进行改革和完善。
From the experience of countries with developed financial leasing industry,we can conclude that tax policy,especially enterprise income tax policy,affects the development of financial leasing industry significantly.The restrictions are mainly in aspects such as depreciation,provision for bad debt,and pre-tax deduction.We need to reform and improve current income tax policy in targeted manner.
出处
《上海金融》
CSSCI
北大核心
2011年第8期117-119,共3页
Shanghai Finance
关键词
融资租赁
所得税
改革
Financial Leasing
Income Tax
Reform