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在市场经济条件下,为了满足融资需要或经营使用上的临时需要,越来越多的企业通过租赁形式在租赁期内有偿转移资产的使用权,承租方则以支付租金为代价获取资产的使用权。《企业会计准则第21号——租赁》(以下简称《租赁准则》)规范了租赁的确认、计量和相关信息的列报;《营业税暂行条例》及其实施细则、《企业所得税法》及其实施条例也对租赁业务的税务处理办法作出过明确规定。本文通过具体案例解析《租赁准则》与税法
Under the condition of market economy, in order to meet the financing needs or temporary needs of operation and use, more and more enterprises pay the right to use the assets transferred through lease over the lease term, and the lessee uses the assets at the expense of paying the rent right. Accounting Standard for Business Enterprises No. 21 - Leasing (hereinafter referred to as “Leasing Guidelines”) regulates the presentation of the confirmation, measurement and related information of leases; the Provisional Regulations on Business Tax and its Implementing Rules, the Law on Enterprise Income Tax and its The implementing regulations also make clear provisions on the tax treatment of leasing business. This article analyzes the “leasing guidelines” and tax laws through specific cases