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国家税务总局国税函[2000]909号 按照《国家税务总局关于融资租赁业务征收营业税问题的通知》的规定,对经对外贸易经济合作部批准的经营融资租赁业务的外商投资企业和外国企业开展的融资租赁业务,与经中国人民银行批准的经营融资租赁业务的内资企业开展的融资租赁业务同样对
State Administration of Taxation Guoshuihan [2000] No. 909 In accordance with the “Circular of the State Administration of Taxation on Levying Business Taxes on Financing Leasing Business”, the foreign-invested enterprises and foreign enterprises operating financial leasing business approved by the Ministry of Foreign Trade and Economic Cooperation Financial leasing business is also similar to the financial leasing business conducted by domestic-funded enterprises that operate financial leasing business approved by the People’s Bank of China