全球化视野下的融资租赁税收优惠政策（Financing lease tax preferential policy under the global view）.doc

全球化视野下的融资租赁税收优惠政策（Financing lease tax preferential policy under the global view） Financing lease tax preferential policy under the global view Lai wan ni With the booming of global economy, finance lease has become one of the first choice of financing for smes in the international market. Although international finance lease is a contract product, its emergence, growth and development is not only rely on the progress and improvement of the law of contract, or the world economy policy, administrative regulations, the result of interaction of many aspects, such as the financial system. After years of research on leasing theory and practice, Amembal, an international finance leasing expert, proposed four pillars of financing leasing: private law, accounting, leasing tax and supervision. The international Finance Corporation (Interna - tional Finance Corporation, the IFC) later released the rental business in emerging economies development guide, [2] is based on four pillars of its architectural guidance emerging economies should be how to develop its financing leasing. The construction of the four pillars is of great importance to promote the development of international finance lease, and the tax regulations play an important role. Different countries have different tax rules for finance lease, so that different tax breaks can be obtained in different countries. Such as different national laws and regulations on all of the lease item, it is in giving all people investment under the condition of tax reduction or exemption, if the lessors country law think that the ownership of the lease item to the lessor, the lessee the laws of the country thinks the belongs to the lessee, the parties in their respective countries all can obtain the tax preferential, greatly reduce the cost of financing lease. In addition, some countries do not offer tax incentives for buying and selling transactions, but for financial leasing, such preferential treatment makes the parties more willin