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一、案件概述某市A房地产公司(以下简称A公司)2010年1月成立,为B房地产有限公司(以下简称B公司)的全资子公司,B公司和D房地产有限公司(以下简称D公司)为C集团(总部)有限公司(以下简称C集团)的全资子公司。2012年2月,A公司以融资租赁方式租入一架公务机,账面原值为4.39亿元,自2013年1月起开始折旧。该公务机除用以满足A公司高管项目考察、行业交流、
I. Overview of the case A real estate company in the city (hereinafter referred to as A Company) was established in January 2010 and is a wholly-owned subsidiary of B Real Estate Co., Ltd. (hereinafter referred to as B Company), Company B and D Real Estate Co., Ltd. (hereinafter referred to as Company D) ) Is a wholly owned subsidiary of Group C (Headquarters) Limited (hereinafter referred to as Group C). In February 2012, Company A leased a business jet by way of finance lease with a book value of RMB 439 million and started depreciation as of January 2013. In addition to the business jet to meet A company executives study tours, industry exchanges,