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中南大学学报(社会科学版)
ZHONGNAN DAXUE XUEBAO(SHEHUI KEXUE BAN)

2004年02月第10卷第1期
   
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文章编号:1672-3104(2004)01-0066-05
 
试论推动我国金融租赁业发展的财税激励措施
 
曾江洪,袁莉
 
(中南大学商学院,湖南长沙,410083)
 
摘  要: 西方工业发达国家的经验表明,财税政策是迅速推动金融租赁业发展的最有效工具之一。美、日、德、英四国对金融租赁业的财税激励措施,具有针对性强、分阶段性和重点支持中小企业等特点。而我国金融租赁业长期以来发展缓慢,必须积极借鉴国外的成功经验,重新认识我国金融租赁在新形势发展中的作用,以投资抵免和加速折旧为财税激励措施的重点,从而达到刺激金融租赁业迅速发展的目的。
 
关键词: 金融租赁;财税政策;中小企业
 
 
On discussing tax incentive measures for the development of finance leasing
 
ZHENG Jiang-hong,YUAN Li
 
(College of Business Central South University, Changsha 410083, China)
 
Abstract: The experience of western industrial developed countries indicates that tax policy is one of the most effective tools that promote the development of finance leasing. This paper analyzed the characteristics of finance leasing tax policy in the United States, Japan, Germany and Britain; Then, based on our country current situation, is analyzed the reason why the financial leasing industry of our country develops why slowly for a long time, and pointed pointed out we should use foreign successful experience for reference so as to re-recognize the role of finance leasing in the new changing situation, take the investing exemption and accelerate depreciation as incentive measure of the tax policy, thus achieving the purpose that can stimulate the financial leasing industry to develop rapidly.
 
Key words: finance leasing; tax policy; small and medium-sized enterprises
 
 
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