Abstract:

Financial leasing industry is an important way to optimize the structure of China's economy, the government is promoting the development of financial leasing industry important external motivation. In this paper, based on the promotion of the development of financial leasing industry heterogeneity and different type of business perspective, comparative analysis of the role of taxation and financial assistance . The results show that: the government's tax policies and subsidies to promote financial leasing industry development path, there are three, the lessee, the supplier and guarantee agencies in which mediates utility; government tax effect of finance leases degree higher than the government financial assistance industry: the telecommunications industry, construction machinery industry, transportation, mining development and manufacturing and processing industries; government financial subsidies degree higher than the government finance lease effects of tax policy industry: IT industry, medical and printing industries; venture investment in fusion revolutionary type and type of business, the government's tax policy on the role of financial leasing industry is higher than the government's financial assistance policy, in the type of adventure-oriented enterprises, the government's financial assistance policy level the role of finance lease is higher than the government's tax policy.

摘要：

本文基于行业异质性和不同企业类型视角，对比分析税收与财政补助促进融资租赁发展的作用。结果表明：税收和财政补助对融资租赁业发展的促进路径有三条，承租方、供货方和担保机构在其中起到中介效用；税收的作用程度高于财政补助的行业有：电信、工程机械、交通运输、矿业和制造加工；财政补助的作用高于税收的行业有：IT、医疗和印刷，在风险投资融合型和革命型的企业中，税收政策的作用高于财政补助，在冒险型的企业中，财政补助政策的作用程度高于税收政策。

关键词: 融资租赁, 税收政策, 财政补助, 有效性