融资租赁业在我国已经有了长足的发展和普及,从税收政策方面来说依然存在着诸多需要完善的地方。在“营改增”的过渡阶段,融资租赁业的税率划分为多个级次,计算较为复杂。同时在企业所得税的计算扣除方面,不同的融资租赁方式能否扣除以及扣除方式均有所不同,由此可能带来税收负担不公平的结果。另外,融资租赁行业的税收优惠政策相对较少,并不能促进融资租赁在金融创新工具方面优势的进一步发挥。以上这些问题都是在今后税收政策的制定过程中需要着重关注的。 The financial leasing industry in our country has made great progress in the development and popularization of tax policy, there are still many areas for improvement. In the transition period of “business to increase ”, the tax rate of the financial leasing industry is divided into several levels, the calculation is more complicated. At the same time in the calculation of corporate income tax deduction, the different ways of deducting financial leasing and deductions are different, which may result in unfair tax burden. In addition, the tax incentives in the finance leasing industry are relatively small and do not promote the further development of financial leasing advantages in financial innovation tools. All of these problems are of great concern in the formulation of tax policies in the future.