融资租赁是指具有融资性质和所有权转移特点的设备租赁业务。即出租根据承租人所要求的规格、型号、性能等条件购入设备租赁给承租人,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,承租人有权按残值购人设备,以拥有设备的所有权。针对不同情况的融资租赁业务如何征税,根据《国 Financial leasing refers to the equipment leasing business which has the characteristics of financing and transfer of ownership. That is, the equipment is leased 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, the lessee has The right to purchase equipment by salvage value in order to own the ownership of the equipment. How to levy taxes on financial leasing business for different situations, according to "China