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ying gai zeng hou rong zi zu lin qi ye de shui wu feng xian fen xi
Author(s): 
Pages: 102
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  税务风险增值税专用发票进项税额抵扣融资租赁税收问题国家税务总局国税函售后回租销项税额营业税政策;
Abstract: <正>一、在"营改增"政策尚需完善的前提下企业擅自进行税收筹划的税务风险根据《国家税务总局关于融资性售后回租业务中承租方出售资产行为有关税收问题的公告》(国税函[2010]13号)之规定,如果融资租赁企业开展售后回租业务,在购买承租企业的设备时将无法取得增值税专用发票。但按照"营改增"相关文件规定,融资租赁公司向承租企业收取租金时,又要按照本金加利息的全额开具增值税专用发票。一方面,融资租赁企业全额计提销项税额,无进项税抵扣;另一方面,承租企业通过此运行模式实现了对同一资产的两次进项税额抵扣,在企业
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