近年来,随着钢材需求和价格下降,钢铁行业进入了微利时代已经成为了一个不争的事实。钢铁企业的固定资产所占比例较重,融资性售后回租业务不失为一种快速解决资金沉淀,变活资金的好方法,结合我公司具体案例和近几年税务部门关于这方面的法律、法规,以及企业会计准则,发表一些关于这项业务涉税问题的研究,以及研究过程所带给我们的启示,与大家分享一下,以为企业税务管理人员抛砖引玉。 In recent years, as the demand and price of steel have dropped, the steel industry has entered an era of meager profit. It has become an indisputable fact. Iron and steel enterprises accounted for a large proportion of fixed assets, financing after-sales leaseback business is a quick solution to the precipitation of funds, a good way to make money, combined with my company specific cases and tax authorities in recent years in this regard laws and regulations , As well as corporate accounting standards, published some research on the tax implications of this business, as well as the revelation brought by the research process, to share with you, that business tax management personnel to start a discussion.