| 融资租赁与税收问题探讨 |
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| 引用本文： | 林青.融资租赁与税收问题探讨[J].福建教育学院学报,2012(4):58-60. |
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| 作者姓名： | 林青 |
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| 作者单位： | 福建国航远洋运输（集团）股份有限公司,福建福州,350100 |
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| 摘 要： | 融资租赁是普遍使用的融资工具，税收问题是租赁双方博弈的焦点之一，对融资租赁业务能否顺利开展具有较大影响。文章以融资租赁业务的税收问题为中心，结合国税2010年第13号公告、营业税改征增值税等目前与融资租赁业务相关的税收政策，探讨相关税收政策法规对融资租赁业务的影响。
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| 关 键 词： | 融资租赁 税收 政策法规 |
On Financial Leasing and Tax Issues |
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| LIN Qing.On Financial Leasing and Tax Issues[J].Journal of Fujian Education Institute,2012(4):58-60. |
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| Authors: | LIN Qing |
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| Institution: | LIN Qing(China Ocean Shipping(Group) Co.,Ltd.of Fujian,Fuzhou 350100,China) |
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| Abstract: | Financial leasing is the widespread use of financing instrument and tax issues are one of the focuses of the leasing on both sides,which will have a great impact on the success of the financial leasing.Focused on the tax issues of the financial leasing and combined with the announcement of the National Tax No.13 in 2010 and relevant tax policies such as the change of business tax to value added tax,this paper discusses the effect of the relevant tax policies on the financial leasing. |
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| Keywords: | financial leasing tax policies and regulations |
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