融资租赁税收政策法律评析

Tax Policy Reviews on Financial Lease in View of the Tax Theory of Transaction Characterization

30余年来,为适应融资租赁行业的发展,我国融资租赁交易的税法规制和税收政策处于不断调整和变动之中,而"营改增"之后,融资租赁行业税收政策造成相当的实务困惑,或因为忽视行业交易的税法交易定性之故。由于交易定性不明,税收规制和实施缺乏内在而统一的法理逻辑支撑,有关融资租赁行业的税收政策或存在诸多前后反复、逻辑矛盾、有悖法理之处。本文以税法交易定性理论为据,运用实质课税原理和税法分析方法,从融资租赁的交易结构和交易定性出发,对融资租赁交易涉及的营业税、增值税、契税、印花税、关税之税收客体及其量化、税收特别措施以及税收征管进行法律评析,揭示行业税收政策演化和征管措施背后的法理逻辑,并为行业税法规制和政策制定摆脱实践困境、避免频繁改动或法理含混,树立税法法理支撑和逻辑起点。

In order to coordinate with the development of financial leasing for 30 years, relative tax laws and policies in China have been kept in adjusting and changing. However, due to the lack of a coherent legal logic, there exist logical contradictions in tax policies and policy implementation. Based on tax theory of transaction characterization, this paper conducted analysis and comments on those policies, including Business Tax, VAT, Contract Tax, Stamp Duty, Tariff and tried to find a consistent logic basis as a guidance for tax policy making. Thereby, this paper put forward proposals in order to avoid the inconsistency and frequent changes in tax policies and to realize taxation constitutionality.