In recent years， financial leasing has entered a period of rapid development， the state has introduced a related policy to encourage the healthy development of finance and leasing industry， many traditional industries have also put financial leasing as a transformation target. Tracing the source， the financial leasing took the lead in the United States， after the end of World War II， the first in the US business sector appeared operating leasing phenomenon， and on the basis of the development of the formation of the financial leasing industry. Approximately in 1981， the financial leasing model began to enter China， has gone through a number of stages of development， and formed a financial leasing and operating leasing coexistence of the development pattern. For the financial leasing industry as a whole， the top design of the tax policy is directly related to the long-term development of the industry.
Based on the definition of finance leasing and the analysis of its relationship with macroeconomic development， this paper will focus on the financing leasing industry， explore the existing problems in the process of tax policy formulation and implementation， and point out the policies of the current financial leasing industry Resistance and obstacles， especially the increase in the camp brought about by the outstanding issues. The first is to increase the taxpayers tax burden， after the implementation of the increase， the financial leasing enterprise tax burden than the previous growth of nearly doubled. Followed by the sale of rent back to face the issue of the invoice difficult issue. The third is the cost of leasing company financing is difficult to obtain compliance deductions. The fourth is the levy of the policy design， the threshold set too high， limiting the enterprise to enjoy preferential policies. The fifth is the process of re-taxation and interest deductions in the process of asset flows. After the acquisition of the encumbered asset， the ownership of the asset is transferred to the lessee and the lessor ceases to issue a value-added tax invoice to the lessee， which means that the lessor is required to bear the additional VAT costs of the transferred asset.
This paper analyzes the development process of finance leasing industry in Europe and America and Japan， and the trend of tax policy， combined with the current domestic finance leasing tax system， put forward the following reform proposals： from the macro level need to further improve and improve the leasing industry tax policy system to ensure that industry tax policy Covering all areas and nodes， and to be based on industrial policy， the development and implementation of the financial leasing industry to encourage the development of tax policy； from the perspective of tax design needs according to the characteristics of the financial leasing industry， the implementation of ladder tax rate system， the financial leasing and operating leasing The implementation of a unified tax policy， a clear asset transfer interest expense deduction of value-added tax sales， in order to ease the financial leasing company tax burden pressure； also from the perspective of accelerated depreciation proposed leasing company reasonable tax avoidance. Sincerely hope that the decision-making level can take advantage of the rapid development of Chinas free trade area opportunity to further promote the financial leasing tax system pilot reform.
This paper mainly adopts the methods of literature review， comparative analysis， empirical analysis and logical analysis， and analyzes and references from different dimensions， and tries to draw more valuable research conclusions.
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