Author(s)

Qian Huang ¹

Affiliation(s)

¹ Southeast University Chengxian College, Nanjing, Jiangsu, 210000, China

Corresponding Author

Qian Huang

ABSTRACT

Because the leasing business plays a very important role in the capital market, the financial leasing industry has also developed rapidly. In order to fully reflect the essence of leasing business and truly reflect the risks borne by the lessee and the lessor respectively, the new leasing standards came into being. The implementation of the new leasing standards puts forward new requirements for financial leasing, which ensures the innovation and optimization of its accounting work and is the key to embody the value of the new leasing standards. Firstly, this paper analyzes the implementation effect of the new lease criteria, summarizes the impact of the new lease criteria on tenants and investors, and discusses the impact of different tax policies on financial leasing companies under the new lease criteria, which is of great significance to enhance the application value of the new lease criteria.

KEYWORDS

New criterion, taxation, lease finance company

CITE THIS PAPER

Qian Huang, Research on the influence of different tax policies on the business model of financial leasing companies under the new standards. Accounting and Corporate Management (2023) Vol. 5: 7-11. DOI: http://dx.doi.org/10.23977/acccm.2023.051102.

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