問(wèn)題已解決
融資性租賃服務(wù)按什么繳納增值稅
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你好,動(dòng)產(chǎn)融資性租賃 一般納稅人13% 小規(guī)模1%,融資性售后回租一般納稅人6% 小規(guī)模1%
2021 04/16 11:29
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84785012 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 04/16 11:31
老師,具體是按什么性質(zhì)來(lái)繳納的稅
![](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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2021 04/16 11:32
就按業(yè)務(wù)的經(jīng)濟(jì)實(shí)質(zhì)納稅
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84785012 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 04/16 11:33
老師,注會(huì)書上寫的融資性售后回租不按照租賃服務(wù)繳納增值稅是什么意思
![](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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2021 04/16 11:34
融資性售后回租本質(zhì)是借錢,融資,屬于金融服務(wù)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785012 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 04/16 11:37
老師,借錢是什么意思
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84785012 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 04/16 11:38
老師,售后回租的回租是指什么
![](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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2021 04/16 11:38
就是借錢,比如我沒(méi)有錢了,就和你借錢
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84785012 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 04/16 11:39
老師您指的是誰(shuí)和誰(shuí)借錢?
![](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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2021 04/16 11:39
售后回租又稱回租租賃或返租賃,將自制或外購(gòu)的資產(chǎn)出售,然后向買方租回使用。
![](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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2021 04/16 11:40
融資性售后回租,融資租賃的標(biāo)的物是當(dāng)時(shí)承租人當(dāng)時(shí)出售的那個(gè)動(dòng)產(chǎn)或不動(dòng)產(chǎn),也就是承租人將自己的一個(gè)動(dòng)產(chǎn)或不動(dòng)產(chǎn)賣給融資租賃公司,再?gòu)娜谫Y租賃公司租回來(lái)。而一般的融資租賃這里的租賃標(biāo)的物一般是融資租賃公司自行購(gòu)置再出租給承租人的。
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84785012 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 04/16 11:40
老師,那這不還是租賃性質(zhì)嗎
![](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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2021 04/16 11:40
不是租賃性質(zhì),本質(zhì)是融資
![](http://member.chinaacc.com/homes/resources/images/home/avatar/2.jpg)
84785012 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 04/16 11:45
老師那最后承租人可能支付的融資租賃費(fèi)要比賣給融資租賃公司的還要多吧
![](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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2021 04/16 11:46
你好,對(duì)的,你的理解是對(duì)的? ?
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84785012 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 04/16 11:48
明白了老師,謝謝
![](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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2021 04/16 11:48
不客氣,如果對(duì)解答滿意可以五星好評(píng)哦?
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