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融资租赁作为一种新型的利用外资和引进技术的方式,在实际中已被人们广泛地接受和采用。所谓融资租赁是指出租资产的所有权在承租人付清最后一笔租金和转让费后归承租方所有的一种形式。究其实质是以实物资产作为信贷。关于对外商投资企业承租融资租赁固定资产的帐务处理问题,《中华人民共和国中外合资经营企业会计制度》及其《中外合资经营工业企业会计科目和会计报表》(以下合并简称“会计制度”)和财政部税务总局(87)财税外字第033号“关于对外商投资企业征收所得税若干政策业务问题的通知”(以下简称“通知”)都作了具体规定。但笔者认为,“通知”
As a new way of using foreign capital and introducing technology, finance leasing has been widely accepted and adopted in practice. The so-called financial leasing refers to the ownership of the leased assets in the lessee to pay the final payment of a rent and transfer fees owned by the lessee all of a form. The essence is based on physical assets as a credit. Concerning the accounting treatment of fixed assets leased by foreign-invested enterprises under finance leases, the Accounting System of Sino-foreign Equity Joint Ventures of the People’s Republic of China and its accounting subjects and accounting statements of Sino-foreign joint ventures in industrial enterprises (hereinafter referred to as “the accounting system” for short) And the Notice of the Ministry of Finance and the State Administration of Taxation (87) Cai Shui Wa Zi No. 033 on Several Policy Business Issues Concerning the Imposition of Income Tax on Foreign-invested Enterprises (hereinafter referred to as the “Notice”) are specifically stipulated. But I think, “notice”