摘要
文章主要分析了我国融资租赁在税收政策方面存在的问题,以向阳融资租赁有限责任公司为例,从业务模式构建、所得税、流转税设计方面进行筹划提出合理化建议。
This article mainly analyzes the problems in the tax policy of China's finance leasing. Taking the actual situation of Xiangyang Company as an example, this paper proposes the rationalization proposal from the aspects of the business model construction and the design of income tax and turnover tax, so as to provide reference for the development of finance leasing industry.
出处
《改革与战略》
北大核心
2017年第7期97-100,共4页
Reformation & Strategy
关键词
融资租赁
税收
筹划
风险
financial leasing
tax
planning
risk