Title :
Comparative Study of the International Finance Lease´s Development Path
Author :
Wu Zhanxia ; Chen Xuhui ; Fang Jianqi ; Chai Yang
Author_Institution :
Accounting Dept., Shanghai Inst. of Foreign Trade, Shanghai, China
Abstract :
Through the research of various countries´ tax policy in finance lease, we show the different characteristics of fiscal policy between these countries.
Keywords :
financial management; taxation; development path; fiscal policy; international finance lease; tax policy; Acceleration; Companies; Educational institutions; Finance; Industries; Investments; SPV; accunting; finance lease; tax; tax burden; tax rate; tax´s promotive policy;
Conference_Titel :
Business Computing and Global Informatization (BCGIN), 2012 Second International Conference on
Conference_Location :
Shanghai
Print_ISBN :
978-1-4673-4469-2
DOI :
10.1109/BCGIN.2012.90
