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fang wu zu lin na shui chou hua fang fa dian ping
Author(s): 
Pages: 40-42
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  房屋租赁税负无差异点房屋租售比;
Abstract: 随着房价的上涨,传统的房屋租赁纳税筹划方法不一定能降低税负。把租赁业务转化为仓储业务、把租赁业务转化为承包业务等时存在两种业务税负(或收益)无差异点,企业需要根据房屋租售比等因素进行分析决策。
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