Tax official: different from the finance leasing situation, the whole rental turnover is taxable
Enterprises engaged in multi-currency financing or finance leasing may maintain their accounts in Renminbi as well as other related foreign currencies according to their actual requirements.
Taxpayer: : what do you mean by the finance leasing?
The leased objects applicable to the business of finance leasing shall be fixed assets.
Leasing of tangible movable property - this includes both finance leasing as well as operating leasing of tangible movable property.
A brief introduction of finance leasing in oil machine;
Tax official:the tax base depends on the nature of leasing item, the finance leasing and business leasing.
The experience of western industrial developed countries indicates that tax policy is one of the most effective tools that promote the development of finance leasing.
Without approval of CBRC, no entity or individual may engage in the finance leasing business or use the words "finance leasing" in its name, unless it is otherwise prescribed by any law or regulation.
After joining WTO, China is accelerating the step to open to the foreign. It will make Chinese finance leasing be confronted with impulsion.
On commercial bank attending finance leasing industry’s development foreground;
Taxpayer:what do you mean by the finance leasing?
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