税收问题一直以来都是影响企业融资租赁业务发展的重要部分,其中企业所得税在影响企业融资等业务上效果更为直接。很多西方发达国家早期就开始发展融资租赁业务,并与银行信贷等共同发展,逐渐成为一种重要的融资渠道。当前,世界范围内很多企业出现经济发展困难的现象,需要不断开辟新的融资渠道,笔者主要分析新型企业所得税法在融资租赁方面的影响,旨在为促进融资租赁业务的健康发展提供一定建议。 Tax issues have always been an important part of the development of corporate finance leasing business, in which corporate income tax has more direct impact on business financing and other businesses. Many western developed countries started to develop financial leasing business early and developed jointly with bank credit. They have gradually become an important financing channel. At present, many enterprises worldwide have difficulties in economic development and need to constantly open up new financing channels. The author mainly analyzes the impact of the new EIT law on financing leases and aims to provide some suggestions for the healthy development of financial leasing business.