关于融资租赁合同有关印花税政策的通知
发布时间：2018-10-13 08:54
【摘要】：正财税〔2015〕144号各省、自治区、直辖市、计划单列市财政厅(局)、地方税务局,西藏、宁夏回族自治区国家税务局,新疆生产建设兵团财务局:根据《国务院办公厅关于加快融资租赁业发展的指导意见》(国办发〔2015〕68号)有关规定,为促进融资租赁业健康发展,公平税负,现就融资租赁合同有关印花税政策通知如下:一、对开展融资租赁业务签订的融资租赁合同(含融资性售后回租),统一按照其所载明的租金总额依照"借款合同"
[Abstract]:Finance and Taxation (2015) 144 provinces, autonomous regions, municipalities directly under the Central Government, Department of Finance (Bureau), Local Taxation Bureau, Tibet, Ningxia Hui Autonomous region State Taxation Bureau, The Bureau of Finance of the Xinjiang production and Construction Corps: in accordance with the guidance opinion of the General Office of the State Council on speeding up the Development of the Finance Lease Industry (issued by the State Office (2015) 68), in order to promote the healthy development of the financing leasing industry, the tax burden is fair, The relevant stamp duty policy notice on financial lease contract is as follows: first, the financial lease contract (including financial after-sale lease) signed for the financing lease business shall be unified in accordance with the "loan contract" in accordance with the total rent stated therein.
【作者单位】： 财政部;国家税务总局;
【分类号】：D922.22;F832.49
本文编号：2268009
[Abstract]:Finance and Taxation (2015) 144 provinces, autonomous regions, municipalities directly under the Central Government, Department of Finance (Bureau), Local Taxation Bureau, Tibet, Ningxia Hui Autonomous region State Taxation Bureau, The Bureau of Finance of the Xinjiang production and Construction Corps: in accordance with the guidance opinion of the General Office of the State Council on speeding up the Development of the Finance Lease Industry (issued by the State Office (2015) 68), in order to promote the healthy development of the financing leasing industry, the tax burden is fair, The relevant stamp duty policy notice on financial lease contract is as follows: first, the financial lease contract (including financial after-sale lease) signed for the financing lease business shall be unified in accordance with the "loan contract" in accordance with the total rent stated therein.
【作者单位】： 财政部;国家税务总局;
【分类号】：D922.22;F832.49
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