出租商品业务增值税会计处理探讨梁文，樊瑞将商品出租给承租人并收取租金是商业企业在主营业务之外拓宽经营项目的附营业务。现就出租商品增值税一般纳税人的会计处理谈点看法。企业出租商品收取的租金和残值出售收入应视作商品销售收入，应开具增值税专用发票。出租商品... Value-added tax accounting services leased goods business discussion Liang Wen, Fan Rui goods leased to the lessee and collect the rent is a business outside of the main business business projects to expand the business of ancillary businesses. Now on the general taxpayer rental value added tax accounting treatment point of view. The rent and salvage revenue collected by enterprises for renting goods shall be regarded as the income from the sale of goods and a special VAT invoice shall be issued. Rental goods ...