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销售式租赁又称为非节税租赁或租购,是指不能享受税收优惠的租赁。例如,厂商以促销为目的,承租方最终拥有租赁设备所有权的租赁方式,形式上类似于分期付款。这类销售式租赁在考虑租赁以税收为基础的国家的税法上通常被当作分期付款交易来对待。而另一些国家(例如我国、日本)的租赁业务不是以税收为基础的,即租赁双方不能从税务方面获得特别的好处,只是将租赁作为一种融资手段而已,因此,这些国家的租赁交易往往都是销售式租赁,即租赁期满,承租
Sale-based leasing, also known as non-tax leasing or rent-outs, refers to leases that can not enjoy the tax benefits. For example, for the purpose of promotion, the lessee ultimately owns the lease of ownership of the leased equipment in a form similar to an installment. Such sales-type leases are often treated as installment transactions in tax law that considers leasing tax-based countries. While leasing in other countries (eg China, Japan) is not tax-based, ie the two parties do not receive any special tax benefits and simply use leasing as a means of financing, so leasing transactions in these countries often Are sales-type leasing, lease expires, lease