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《财政部国家税务总局关于企业以售后回租方式进行融资等有关契税政策的通知》(财税[2012]82号)就各地反映的契税政策执行中若干问题进行了明确,相关政策从文件下发之日(即2012年12月6日)起执行。现就有关政策解读如下:一、企业售后回租合同期满回购原房屋等免征契税《国家税务总局关于融资性售后回租业务中承租方出售资产行为有关税收问题的公告》(国家税务总局公告2010
The Circular of the Ministry of Finance and the State Administration of Taxation on Relevant Deed Tax Policies Concerning Enterprise Financing by Sale-and-leaseback (Cai Shui [2012] No. 82) clarified some issues concerning the implementation of the deed tax policy around the country, and relevant policies were issued from the document (Ie, December 6, 2012). Now the interpretation of the relevant policies are as follows: First, the expiry of corporate sales repurchase contracts repurchase original homes exempt from deed tax “State Administration of Taxation on the financing of the leaseback business leasing side of the sale of assets tax issues notice” (State Taxation Administration Announcement