内资融资租赁试点企业业务研究.docVIP

硕士研究生学位论文 题目： 租赁、税收和内资融资租赁试点企业业务研究 姓 名： 赵玉芹 学 号： 院 系： 中国经济研究中心 专 业： 金融学 研究方向： 金融 导师姓名： 平新乔 二00七 年 五月 版权声明 任何收存和保管本论文各种版本的单位和个人，未经本论文作者同意，不得将本论文转借他人，亦不得随意复制、抄录、拍照或以任何方式传播。否则，引起有碍作者著作权之问题，将可能承担法律责任。 租赁、税收和内资融资租赁试点企业 业务研究 摘 要 租赁作为融资与融物为一体的交易形式，自上世纪50年代开始得到迅猛发展，在美国、英国、日本等很多国家成为仅次于银行信贷的融资工具。我国自上世纪80年代开始，融资租赁作为引进国外资金和先进技术的融资工具进入中国并随即得到迅速发展。但目前我国的租赁业无论从租赁交易量还是从租赁渗透率指标看都是很低的，和世界租赁业相比存在较大差距。广泛使用租赁形式的我国航空租赁市场，90%以上的份额由外国的租赁公司所垄断。 为了促进国内租赁市场的发展，国家商务部自2004年底开始进行内资企业融资租赁试点。本文通过对租赁性质的分析、税收对租赁的影响，以中国目前最大的一笔航空租赁交易为案例，揭示内资融资租赁企业影响盈利模式的因素、在发展中遇到的问题、挑战和有关的政策建议。 关键词：租赁、税收、内资融资租赁试点企业、业务研究 Research on Leasing, Taxation and Business of Domestic Financial Leasing Enterprises Zhaoyuqin(Finance) Directed by Professor Pingxinqiao Abstract As a combination of Financing and Renting Equipment, Leasing has been developing rapidly since 1950’s, and has already become the second largest Financing Tool only inferior to Bank Credit in USA, UK, Japan and many other countries. Financial Leasing was first introduced into China as the tool of bringing in foreign capital and advanced technology in the 1980’s, and grew quickly after then. However, comparing with the world’s Rental Service, China is under developing both in business volume and pervasiveness. The domestic aviation leasing market is full blown, but still more than 90% of the transaction is monopolized by foreign leasing companies. To promote the development of inland Rental Service, the State Department of Commerce carried out the Pilot Project for domestic financial leasing enterprises at the end of 2004. Through studying the biggest financial leasing transaction in China, from the aspect of properties analysis and tax repercussion, this paper reveals the factors that influence the profits and the difficulties domestic enterprises meet，thus to suggest the solution. Key words: Lease Tax Pilot project for