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随着经济市场发展的不断壮大,融资业务作为金融资金迅速聚拢的重要途径,是很多企业筹资重点选用的方式之一。售后回租业务作为国际通用的融资手段,也是目前融资租赁公司中常见的业务,它将融资业务与销售业务合二为一,依附于租赁准则的规定,将售后资产再回租的方式定性为融资租赁或经营租赁。但是,在营改增后,融资性质的售后回租业务被列入到了税收改革范围,并且运用了差异化征税措施,使得会计在处理租赁双方的业务上,不仅要遵循企业会计准则的同时,还要根据税法的变化进行业务上的调整。
With the continuous development of the economic market, the financing business, as an important way to quickly gather financial funds, is one of the most important ways to choose the financing for many enterprises. As an internationally accepted means of financing, the sale and leaseback business is also a common business in current financial leasing companies. It combines the financing business and sales business, and relies on the provisions of the leasing guidelines. The method of re-leasing after-sales assets is defined as Finance lease or operating lease. However, after the reform of the battalion, the financing of the after-sale rentback business was included in the range of tax reform, and the use of differential taxation measures, making the accounting in dealing with the business of both leasing parties, not only to comply with accounting standards at the same time , But also in accordance with changes in tax law business adjustments.