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在会计与税法中,融资租赁的界定标准略有不同。会计准则中规定,如果出租人向承租人实质上转移了与租赁资产所有权有关的全部风险和报酬,即使在法律形式上所有权最终未予转移,该项租赁仍应为融资租赁;反之,则为经营租赁。在会计准则中,又基于这一原则设立了判断一项租赁是否为融资租赁的5条具体标准,只要满足其中一条,即应认定为融资租赁:1.在租赁期届满,租赁资产的所有权转移给承租人。2.承租人有优惠购买选择权时,所订立的价格预计远远低于当时的公允价值(小于等于5%)。3.租赁期占租赁资产尚可使用年限的大部分(75%或以上);但是如果租赁资产在开始租赁
In accounting and tax law, the definition of financial leasing slightly different standards. Accounting standards stipulate that if the lessor to the lessee in essence transferred all the risks and rewards related to the ownership of the leased asset, even if the legal form of ownership ultimately did not transfer, the lease should still be finance leases; otherwise, it is Operating lease. In the accounting standards, based on this principle, five criteria for determining whether a lease is a finance lease are also established. As long as one of the criteria is met, it shall be deemed as a finance lease: 1. Upon the expiry of the lease term, the ownership of the leased asset is transferred To the tenant. 2. When the lessee has a preferential purchase option, the price set by the lessee is estimated to be much lower than the prevailing fair value (less than 5%). 3. Lease term represents the majority (75% or more) of the remaining useful lives of the leased asset; however, if the leased asset is initially leased