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國家稅務總局關于融資性售后回租業務中承租方出售資產行為有關稅收問題的公告
出處: 作者: [2011-11-02]

  國家稅務總局公告2010年第13號

 

  現就融資性售后回租業務中承租方出售資產行為有關稅收問題公告如下:

  融資性售后回租業務是指承租方以融資為目的將資產出售給經批準從事融資租賃業務的企業后,又將該項資產從該融資租賃企業租回的行為。融資性售后回租業務中承租方出售資產時,資產所有權以及與資產所有權有關的全部報酬和風險并未完全轉移。

  一、 增值稅和營業稅

  根據現行增值稅和營業稅有關規定,融資性售后回租業務中承租方出售資產的行為,不屬于增值稅和營業稅征收范圍,不征收增值稅和營業稅。

  二、 企業所得稅

  根據現行企業所得稅法及有關收入確定規定,融資性售后回租業務中,承租人出售資產的行為,不確認為銷售收入,對融資性租賃的資產,仍按承租人出售前原賬面價值作為計稅基礎計提折舊。租賃期間,承租人支付的屬于融資利息的部分,作為企業財務費用在稅前扣除。

  本公告自2010年10月1日起施行。此前因與本公告規定不一致而已征的稅款予以退稅。

  特此公告。

  

  

   

    詳見:http://www.chinatax.gov.cn/n8136506/n8136593/n8137537/n8138502/9901720.html

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