Notice Of The State Administration Of Taxation On Tax Issues Related To The Sale Of Assets By Lessees

2010/9/20 15:41:00 38

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Presently

financing

Lessee sale in after sale leaseback business

Assets

The tax related issues on behavior are as follows:

The financing sale and leaseback business means that the lessee sells the assets to the approved finance leasing business for the purpose of financing.

enterprise

After that, the assets are leased from the financial leasing enterprise.

When the lessee sells the assets in the financing sale and leaseback business, the assets ownership and all the remuneration and risks related to the ownership of the assets are not completely pferred.

I. value added tax and business tax

According to the relevant provisions of the current value-added tax and business tax, the sale of assets by the lessee in the financing after sales leaseback business does not belong to the scope of collection of value added tax and business tax, and no value added tax and business tax are added.

Two, corporate income tax

According to the existing enterprise income tax law and the relevant income determination provisions, the sale of assets by the lessee is not recognized as sales revenue in the financing after sale and leaseback business, and the original book value of the leased asset is used as a tax basis for depreciation.

During the lease term, the lessee pays part of the financing interest, which is deducted before the tax as the financial expenses of the enterprise.

This notice shall come into force on October 1, 2010.

Tax rebates were previously issued for tax purposes inconsistent with this notice.

This is hereby announced.

State Administration of Taxation

September 8th, two