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融资租赁,是指与资产所有权有关的一切风险和报酬实质上发生了转移的一种租赁方式。《企业会计准则第21号——租赁(2006)》(以下简称《会计准则》)对融资租赁方面的会计确认和计量等提出了规范的要求。本文依据现行的《企业会计准则第21号——租赁(2006)》和《中华人民共和国企业所得税法实施条例》(以下简称《税法条例》)中的规定,主要浅析关于融资租入固定资产承租方的会计处理和税务处理,进而对比二者的差异,并分析其对税收的影响。
Financial leasing refers to a kind of lease way that all the risks and remunerations related to ownership of assets have actually been transferred. Accounting Standards for Business Enterprises No. 21 - Leasing (2006) (hereinafter referred to as “Accounting Standards”) put forward standard requirements on accounting recognition and measurement of financial leasing. In this paper, based on the provisions in the current Accounting Standards for Business Enterprises No. 21-Leasing (2006) and Implementation Regulations of the PRC Enterprise Income Tax Law (hereinafter referred to as the “Tax Laws”), Lessee accounting treatment and tax treatment, and then compare the differences between the two, and analyze its impact on tax revenue.