Shandong Ji'Nan Provincial Enterprises Enjoy Preferential Tax Leaseback After Sale
In October 15th, Shandong Ji'nan upper well catering Co., Ltd. successfully passed the VAT exemption examination and approval of the tax department, becoming the first enjoyment of the provincial capital. financing Tax incentives for after sale leaseback policy Enterprises.
The so-called financing leaseback business refers to the purpose of financing the lessee.
Assets
The sale of the property to the finance leasing enterprise after the sale of the assets is approved by the finance leasing enterprise.
According to the provisions of the tax department, the sale of assets by the lessee is not recognized as sales revenue in the financing after sale and leaseback business, and the original accounting value of the leased asset is calculated as the basis for depreciation of the enterprise income tax on the assets of the leased lease.
Reporters learned that since the relevant provisions of the State Administration of Taxation in October 1st of this year, the implementation of the Ji'nan well catering Co., Ltd. will sell a group of fixed assets owned by the company to a leasing company in Shanghai.
IRS
In a timely manner, the tax exemption and exemption form for taxpayers and relevant information were submitted in time for tax reduction and exemption. After approval procedures such as site inspection and approval procedures, the approval of the state tax department was approved and became the first enterprise in Ji'nan to enjoy financing after sales and leaseback business.
According to the tax policy, the central air conditioning and kitchen equipment after sale leaseback are totally exempt from VAT 60 thousand and 800 yuan.
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