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有形动产融资租赁,是指具有融资性质和所有权转移特点的有形动产租赁业务活动。即出租人根据承租人所要求的规格、型号、性能等条件购入有形动产租赁给承租人,合同期内设备所有权属于出租人,承租人只拥有使用权,合同期满付清租金后,承租人有权按照残值购入有形动产,以拥有其所有权。不论出租人是否将有形动产残值销售给承租人,均属于融资租赁。“营改增”试点地区有形动产融资租赁该如何纳税呢?
Tangible movable property finance lease refers to the tangible movable property lease business activity with the characteristics of financing and transfer of ownership. That is, the lessor buys the tangible movable property for lease to the lessee according to the specification, model and performance required by the lessee. The ownership of the equipment belongs to the lessor during the contract period, and the lessee only owns the right to use. After the contract is fully paid off, People have the right to purchase tangible personal property in accordance with the salvage value in order to own the ownership. No matter whether the lessor sells the salvage value of tangible movables to the lessee, it is a finance lease. “Camp to increase ” Pilot financial transfer of tangible movable assets how to pay it?