【作者】 汪慧；

【导师】 赵劲松；

【作者基本信息】 上海交通大学 ， 法律， 2011， 硕士

【摘要】 近年来,船舶融资租赁方式因其自身的优势开始被我国航运企业广泛运用,但由于我国现行的税收法律制度未能预见到这种创新型船舶融资交易方式的特殊性,由此成为我国船舶融资租赁业发展的瓶颈。本文通过实务调研以及研究,从船舶融资租赁的法律特征以及交易结构入手,分析了在船舶融资租赁交易环节中的税收负担及其阻碍性,并结合国内外税收政策的比较,针对我国船舶融资租赁业的发展瓶颈提出解决方案。本文共有四个章节。第一章从船舶融资租赁的定义、法律特征、交易环节中所承担的税负问题对船舶融资租赁进行了释义。第二章是本文的重点章节,主要分析了船舶融资租赁的法律瓶颈,即我国现行的税收法律制度对发展我国船舶融资租赁业的制约。第三章简单介绍了国外税收政策对发展其船舶融资租赁业的扶持。第四章则通过上述三个章节的分析比较,针对税收政策提出建议,以为解决我国船舶融资租赁业的发展瓶颈提供方案。更多还原

【Abstract】 Currently, ship financial leasing is widely utilized by domestic shipping enterprises for its unique advantages. However, the current tax policy failed to foresee the particularity of this innovative ship financing mode and become the bottleneck of its development. The thesis, based on ship financial leasing tax theory and policy study, through its definition and legal feature, analyzes the tax burden and impediment in the ship financial leasing business. Compared with the international tax policies, the thesis will provide some policy recommendations to promote the development of ship financial leasing industry in China.In a whole, the thesis is composed of four chapters. The first chapter would give a basic knowledge on what the ship financial leasing is through its definition and legal feature; also enumerate the tax burden in the ship financial leasing business. The second chapter is the focal point of the whole thesis, which analyzes the legal bottleneck of ship financial leasing in China, that is, the current tax policy impedes the development of Chinese ship financial leasing industry. The third chapter briefly introduces how the foreign tax policies to support their ship financial leasing development. The last chapter, combined with the contents of the whole thesis, provides some suggestions to break through the tax bottleneck.更多还原