融资租赁流转税改革之辩

Reform of financing and leasing floating tax

融资租赁在我国经过30年的发展,在合理配置社会资源,解决中小企业融资难题、拉动国内投资、保障国民经济平稳发展等诸多方面,发挥着日益重要的作用。但由于监管和税制改革的滞后,已经影响到行业的发展,必须尽快开展相关立法工作,以保障租赁行业的健康发展。

After thirty years of development,finance leases play an increasingly important role in many aspects,such as allocating social resources rationally,solving the financing problems of SMEs,boosting domestic investment,and safeguarding steady development of the national economy.However,the lagging of supervision and tax reform has affected development of the industry,it is necessary to develop related legislation as soon as possible to ensure the healthy development of the leasing industry.