全球化视野下的融资租赁税收优惠政策(国外英文资料).docVIP

全球化视野下的融资租赁税收优惠政策(国外英文资料) Financial leasing tax preferential policies in the context of Globalization Wan Ni Lai The financing lease with the vigorous development of the global economy, become the first choice of financing of small and medium-sized enterprises in the international market. International financial leasing contract is the product, and improve the production, but its growth and development not only depends on the progress of the contract law, or interaction of world economy policy, administrative regulations, financial system and other aspects of the results. International financial leasing experts Amembal through the study of theory and Practice for many years after the lease financing lease, put forward four pillar theory, namely private law, accounting, taxation and regulation of international financial leasing company (Interna-tional Finance; Corporation, IFC) and later released the emerging economies development of Leasing Industry Guide, [2] is the four pillars of the framework guidance of emerging economies should how to develop the financial leasing industry. The construction of the four pillars of the considerable importance for promoting the development of international financial leasing, the tax code is also play an important role. The provisions for financial leasing tax in different countries, the parties can get different preferential tax in different countries. For example, the law of different countries in the lease all different, in giving all investment tax relief case, if the lessor that the laws of the country where the leasehold ownership is the lessor, and the lessee in the laws of the country that belongs to the lessee, the two sides will get tax breaks in their respective countries can the cost of financing lease, greatly reduced. In addition, some countries for trading did not give tax incentives, but the financial leasing is given such concessions, makes the parties more willing to trade by means of financing lease. The theory