在2008年的经济危机之后,很多的中小型企业经营不善,难以继续维济,在这样的情况下,许多大型的融资租赁公司为中小型企业提供了融资性售后回租业务,帮助中小型企业度过了难关,本文旨在研究融资性售后回租业务的账务及税务处理,希望能够为企业账务和税务的处理提供一些建议。 After the 2008 economic crisis, many small and medium-sized enterprises (SMEs) were poorly managed and unable to continue their economic activities. In such circumstances, many large financial leasing companies provided small and medium-sized enterprises with a financing after-sales leaseback service to help SMEs After a difficult time, this paper aims to study the financing of the sale and leaseback business accounts and tax processing, hoping to provide some advice for the business accounts and tax treatment.