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。%This paper conducts a comparative study of the effect of taxation and financial assistance on the promotion of the development of financial leasing from the perspective of industry heterogenity and different types of business. The results are as follows:taxation and financial assistance promote the development of financial leasing in three ways and the lessee, the supplier and guarantee agencies all play a mediating role in the process;the effect of taxation is greater than that of financial assistance in telecommunications, construction machinery, transportation, mining, manufacturing and processing industries, whereas in IT, medical and printing industries, the effect of financial assistance is greater than that of taxation;in enterprises of venture investment and of a revoluionary type, taxation has a greater effect than financial assistance, whereas in adventure-oriented enterprises, financial assistance has a greater effect than taxation.
展开▼
