论文部分内容阅读
融资租赁服务,是指具有融资性质和所有权转移特点的租赁活动,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或者不动产租赁给承租人,合同期内租赁物所有权属于出租人,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租赁物,以拥有其所有权。营改增之后,融资租赁业务的范围由有形动产扩至不动产,笔者依据《企业会计准则第21号——租赁》《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》(财税[2016]36号)及相关规定,对融资租赁业务增值税政策作简要分析。
Financial leasing service refers to the leasing activity with the nature of financing and transfer of ownership, that is, the lessor buys the tangible movable property or the real property lease to the lessee according to the specification, model and performance required by the lessee, and the ownership of the lease item within the contract term Belongs to the lessor, the lessee only has the right to use, after the expiry of the contract to pay the rent, the lessee has the right to purchase the leased property in accordance with the residual value to own the ownership. After the reform of the camp, the scope of the finance leasing business expanded from tangible movable property to real estate. According to the Accounting Standard for Business Enterprises No. 21 - Leasing, the Circular of the State Administration of Taxation of the Ministry of Finance on Pilot Launch of the Business Tax Reform for Value Added Tax Cai Shui [2016] No. 36) and related regulations, and made a brief analysis of the VAT levy on finance lease business.