我国船舶融资租赁税收法律问题研究

Study of Ship Financing Lease Tax Law in China

时下正值我国船舶融资租赁发展的关键阶段,税收作为宏观调控的有效手段,理应发挥重要的作用,并应当形成科学的税收法律体系作为制度保障.但是,我国税收立法技术尚待提高,与船舶融资租赁相关的税收政策仍有待于进一步的落实和细化.对融资租赁行业税收法律制度介入的重要性进行分析,从流转税、关税、企业所得税这3个层面出发,剖析制度不足及其产生的根源,对未来船舶融资、租赁税收、法律制度构建的路径进行规划.

The recent decade is an important period of the development of ship financing lease. As an effective means of macro-control,the tax should play an important role and be thought guarantee system to form a scientific tax law system. However,the tax legislative technology in China still needs a lot improvement. There are also a lot which associated with shipping financing lease tax need to be revised. Thus,I firstly introduce the importance of tax legal system of financial leasing industry. Then I analysis the flaws and the driving force of these problem. Finally, I will give some advice in future development of financing lease in shipping.