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随着我国融资租赁的发展,越来越多的企业关注于资产证券化,近年来诸多企业发行了资产证券化产品,既解决了资金需求,也盘活了大量租赁资产,融资租赁资产证券化受到租赁行业和投资者的青睐和追捧。资产证券化财务和税务处理较一般的业务复杂的多,本文从融资租赁资产证券化涉及的财务处理和税务处理进行探讨分析,期望对我国融资租赁资产证券化的发展有积极意义。
With the development of financial leasing in our country, more and more enterprises are concerned about the securitization of assets. In recent years, many enterprises have issued asset securitization products, which not only solved the demand for capital but also revitalized a large amount of leased assets. The securitization of financial leasing assets was affected Leasing industry and investors favor and sought after. Asset securitization finance and tax treatment are more complicated than ordinary business. This article explores and analyzes the financial treatment and tax treatment involved in the financial lease asset securitization. The expectation is of positive significance for the development of our country’s financial lease asset securitization.