一、从事房地产开发经营的外商投资企业以销售方式转让其生产、开发的房屋、建筑物等不动产,又通过租赁方式从买受人回租该资产,企业无论采取何种租赁方式,均应将售后回租业务分解为销售和租赁两项业务分别进行税务处理。企业销售或转让有关不动产所有权的收入与该被转让的不动产所有权相关的成本、费用的差额,应作为业务发生当期的损 I. Foreign-invested enterprises engaged in the real estate development and management shall transfer the real estate such as houses and buildings that they produce and develop by means of sales and lend the assets back from the buyer by means of leasing. No matter what kind of leasing mode the enterprise adopts, Sales and leaseback business is divided into sales and leasing two business tax treatment. The difference between the income from the sale or transfer of an enterprise’s ownership of the real property and the costs and expenses associated with the ownership of the transferred property shall be recognized as a loss