北京航空航天大学学报(社会科学版) ›› 2015, Vol. 28 ›› Issue (5): 42-48,94.DOI: 10.13766/j.bhsk.1008-2204.2015.0317

• 法学论坛 • 上一篇    下一篇

融资租赁的印花税政策及其完善

徐同远   

  1. 华东政法大学 法律学院, 上海 201620
  • 收稿日期:2015-06-02 出版日期:2015-09-25 发布日期:2015-09-25
  • 作者简介:徐同远(1980—),男,山东滕州人,讲师,博士,研究方向为民商法、税法.
  • 基金资助:

    中国博士后科学基金面上资助项目(2014M561447);上海高校青年教师培养资助计划项目(ZZHZ14014);华东政法大学2013年校级科研项目(A-3101-14-144501)

On Leasing Stamp Tax System and Its perfection

Xu Tongyuan   

  1. Law School, East China University of Political Science and Law, Shanghai 201620, China
  • Received:2015-06-02 Online:2015-09-25 Published:2015-09-25

摘要:

在现行法上,对融资租赁课征印花税是由国家税务局《关于对借款合同贴花问题的具体规定》(1988年12月12日 国税地字[1988]30号)为主体的部门规章和行政规范性文件加以调整的。这些政策存在着印花税征收和免征法律依据效力层次过低、把融资租赁分为买卖与租赁两个环节重复征收印花税、对金融租赁公司以外的其他融资租赁从业主体实行印花税歧视、售后回租如何缴纳印花税并不明确等一系列亟待解决的问题。要解决这些问题,一方面要牢牢抓住融资租赁的本质是融资而非租赁或买卖这一点,并以此为切入点设计规则;另一方面要根据税收法定原则,在把"暂行"已近30年的《印花税暂行条例》改造为《印花税法》时,把融资租赁写入该法。

关键词: 融资租赁, 税收激励, 印花税, 《印花税暂行条例》, 《印花税法》

Abstract:

Under current law, stamp tax imposed on leasing is regulated by administrative rules promulgated by agencies under the State Council and administrative norm documents,the main part of which is Specific Rules on Stamp Tax Levied on Loan Contract issued by the State Administration of Taxation on December12th,1988. However, these rules and documents are problematic. Firstly, they almost cannot be counted as law even in its most extended definition. Secondly, they distinguish sales from leasing, and impose stamp tax on them individually. Thirdly, they treat Financial Leasing House and Foreign-Capital Financial Leasing Company etc discriminatively. Lastly, how to impose stamp tax on sales and leaseback is ambiguous. The key to solve these problems lie in, on the one hand, that financing other than sale or rent is the point of leasing, on the other hand, that leasing is numbered in Stamp Tax Schedule of Tax Items and Tax Rates when Interim Regulations of the People's Republic of China on Stamp Tax is transformed into Stamp Tax Act of the People's Republic of China in the future.

Key words: finance leasing, tax encouragement, stamp tax, Interim Regulations of the People's Republic of China on Stamp Tax, Stamp Tax Act

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