【正文】 ！ Many people have the same mixed feelings when planning a trip during Golden Week. With heaps of time, the sevenday Chinese 請您刪除一下內(nèi)容， O(∩ _∩ )O 謝謝?。?！ National Day holiday could be the best occasion to enjoy a destination. However, it can also be the easiest way to ruin how you feel about a place and you may bee more fatigued after the holiday, due to battling the large crowds. During peak season, a dream about a place can turn to nightmare without careful planning, especially if you travel with children and older people. As most Chinese people will take the holiday to visit domestic tourist destinations, crowds and busy traffic are inevitable at most places. Also to be expected are increasing transport and acmodation prices, with the possibility that there will be no rooms available. It is also mon that you39。s misery, the cow told him to turn its hide into a pair of shoes after it died. The magic shoes whisked Niulang, who carried his two children in baskets strung from a shoulder pole, off on a chase after the empress. The pursuit enraged the empress, who took her hairpin and slashed it across the sky creating the Milky Way which separated husband from wife. But all was not lost as magpies, moved by their love and devotion, formed a bridge across the Milky Way to reunite the family. Even the Jade Emperor was touched, and allowed Niulang and Zhinu to meet once a year on the seventh night of the seventh month. This is how Qixi came to be. The festival can be traced back to the Han Dynasty (206 BCAD 220). Traditionally, people would look up at the sky and find a bright star in the constellation Aquila as well as the star Vega, which are identified as Niulang and Zhinu. The two stars shine on opposite sides of the Milky Way. Customs In bygone days, Qixi was not only a special day for lovers, but also for girls. It is also known as the Begging for Skills Festival or Daughters39。s Day! in shops, hotels and restaurants. But few young women will mark the festival with their boyfriends, or take part in traditional activities to pray for cleverness. 長春師范大學(xué)本科畢業(yè)生（論文） 17 。s Day on February 14, characterized by bouquets of roses, chocolates and romantic candlelight dinners, than they do about their homegrown day for lovers. Even Qixi is nowadays referred to as the Chinese Valentine39。s largest virgin forest, and known for its spring and ecological environment, Arxan is marveled at by many tourists as the purest land on earth. You cannot miss out the Autumn of Arxan. It is definitely the best with brightlycolored scenery full of emotions. Autumn in the northern part of the country es earlier than the South. A September rain followed by the footprints of Autumn brings more colors to the once emerald green mountain and blooming grassland. Shutterbugs flock to see for themselves the marvel of splendid colors around the mountains and waters, many of whom have travel a long distance and even camp here only to capture a moment of the nature wonder. The silver birch turns golden, while the larch is still proudly green. You will find yourself drowned in the intoxicating red of the wild fruits as well as the glamour of flowers in full blown. And your heart will be lingering on the woods as it39。 作 者 簽 名： 年 月 日 長春師范大學(xué)本科畢業(yè)論文（設(shè)計(jì)）版權(quán)使用授權(quán)書 本 論文（設(shè)計(jì)）作者及指導(dǎo)教師完全了解“長春師范大學(xué)本科畢業(yè)論文（設(shè)計(jì)）版權(quán)使用規(guī)定”，同意長春師范大學(xué)保留并向國家有關(guān)部門或機(jī)構(gòu)送交論文（設(shè)計(jì)）的復(fù)印件和電子版，允許論文被查閱和借閱。 稅法 [M]．北京：經(jīng)濟(jì)科學(xué)出 版社， 2021， 3045． 長春師范大學(xué)本科畢業(yè)生（論文） 15 長春師范大 學(xué)本科畢業(yè)論文（設(shè)計(jì)）原創(chuàng)性聲明 本人鄭重聲明：所呈交的本科畢業(yè)論文（設(shè)計(jì)），《我國中小企業(yè)融資租賃問題分析與研究》是本人在指導(dǎo)教師的指導(dǎo)下，獨(dú)立進(jìn)行研究工作所取得的成果。感謝您們的諄諄教導(dǎo)，感謝你們?yōu)槲掖钕氯胧赖臉蛄骸Ｋ龑Υぷ髡J(rèn)真負(fù)責(zé)和嚴(yán)格要求的治學(xué)態(tài)度是我學(xué)習(xí)的榜樣。 長春師范大學(xué)本科畢業(yè)生（論文） 13 致 謝 在這個充滿春色的畢業(yè)季，我忠心的感謝我的論文指導(dǎo)老師顧聰妤老師。它與那些傳統(tǒng)融資渠道相比擁有其獨(dú)特的優(yōu)勢，是目前解決中小企業(yè)融資問題最有效的一種融資渠道。 其次，由于中小企業(yè)的特殊地位不得不引起國家及各行各業(yè)的人的關(guān)注。為此，國家應(yīng)完善融資租賃的法律空缺，建立相應(yīng)的法律法規(guī)。在公司內(nèi)部加強(qiáng)管理制度，加大對員工的培訓(xùn)，并采用多種宣傳某介加大對融資租賃的宣傳，做到內(nèi)部增強(qiáng)外部拓寬。首先，要從自身思想觀念抓起，轉(zhuǎn)變曾經(jīng)那種租不如買的陳舊思想，充分利用現(xiàn)在的互聯(lián)網(wǎng)資源了解經(jīng)濟(jì)市場的發(fā)展動態(tài)。我國目前欠缺一套完整的融資租賃法律體系，這使租賃業(yè)務(wù)中當(dāng)事人的合法權(quán)益得不到全面保障，進(jìn)而引起當(dāng)事人的疑慮，融資租賃倍受曲解 。但是融資租賃在實(shí)際操作過程中并非像預(yù)期那樣順利，其中很大一部分原因來自于中小企業(yè)。 融資市場的結(jié)構(gòu)不完善，缺乏對融資租賃行業(yè)的有效監(jiān)管。最重要的還是資金問題，租賃公司資金不足使其無法擴(kuò)大公司規(guī)模加強(qiáng)行業(yè)發(fā)展。 2． 融資租賃沒有被中小企業(yè)優(yōu)先選擇 毋庸置疑，融資租賃在中小企業(yè)融資上具有很大的優(yōu)越性，但它并未受到中小企業(yè)的青睞。融資租賃的則為設(shè)備的租賃期一般小于設(shè)備法定折舊期可加速折舊減少稅收成本。設(shè)備的租賃期為 5年，租金的還款方式把 5年分為 10期，在每期期末還清，年利率為 12%。預(yù)計(jì)從借到貨款到買進(jìn)設(shè)備需 4個月左右。 華聯(lián)實(shí)業(yè)有限公司現(xiàn)需要購置一臺價(jià)值約 2021萬元的設(shè)備，購進(jìn)該設(shè)備需支付運(yùn)費(fèi) 6萬元、保險(xiǎn)費(fèi) 10萬元、雜費(fèi) 。這樣在整個過程中就可以合理的 把企業(yè)物化的資產(chǎn)轉(zhuǎn)變成企業(yè)的貨幣資金，將原本不良的資產(chǎn)變成了有益的資本，合理的調(diào)動了企業(yè)資金的流動性改善了企業(yè)的現(xiàn)金流。 4． 融資租賃具有理財(cái)?shù)墓δ? 在投資理財(cái)中，一個聰明的企業(yè)家是不會將自己的大量現(xiàn)金壓制在企業(yè)的固定資產(chǎn)中的。而且在還款的方式上還有較嚴(yán)格的規(guī)定。而且設(shè)備資產(chǎn)的租賃期一般都比國家正常規(guī)定的折舊期短，因此采用租賃期作為設(shè)備的折舊期折舊年限減少、折舊率增高從而在無形中加速了折舊，使企業(yè)應(yīng)納稅的利潤額減少從而達(dá)到合理避稅。 1． 融資租賃可以降低中小企業(yè)的融資成本 中小企業(yè)采取融資租賃方式融集資金的門檻低，企業(yè)不需要擔(dān)心沒有設(shè)備、廠房抵押或沒有擔(dān)保體系的扶持，也不需要面對一次付清巨額資金的壓力，企業(yè)只用在租賃時(shí)交付 20%左右的設(shè)備款項(xiàng)作為保證金就可以得到 100%的設(shè)備使用權(quán)限。 除了銀行信貸有諸多局限外，股權(quán)債權(quán)融資也受到資本市場及企業(yè)條件的限制給融