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租赁作为一种特殊的筹资方式, 在市场经济中的运用日益广泛,而且租赁的形式多种多样,在现行税法中涉及的租赁形式主要有经营租赁和融资租赁。租赁过程中的纳税筹划,对于减轻企业税收负担具有重要意义。
As a special way of financing, leasing has been widely used in the market economy. In addition, leasing takes a variety of forms. Leasing in the current tax laws mainly includes operating leases and finance leases. Tax planning during the leasing process is of great significance for reducing the tax burden on enterprises.