問題已解決
老師,您好!請(qǐng)問融資租賃出租方開具的租賃票是幾個(gè)稅點(diǎn)?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
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![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
融資租賃需要繳納增值稅。不動(dòng)產(chǎn)融資租賃稅率9%,有形動(dòng)產(chǎn)融資租賃稅率13%。
2019 07/20 08:50
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784969 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 07/20 09:47
請(qǐng)問相關(guān)的政策是幾號(hào)文件?
![](https://pic1.acc5.cn/009/93/63/38_avatar_middle.jpg?t=1675858583)
紫藤老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 07/20 09:48
《關(guān)于全面推開營(yíng)業(yè)稅改征增值稅試點(diǎn)的通知》(財(cái)稅[2016]36號(hào))中,將融資租賃行業(yè)增值稅稅率劃為三種:不動(dòng)產(chǎn)融資租賃按9%征收;有形動(dòng)產(chǎn)融資租賃按13%征收;融資性售后回租視同貸款,按6%征收。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784969 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 07/20 09:49
謝謝!老師
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