1, VAT and invoice. For the financing sale and leaseback business, the lessee may not issue a special VAT invoice for the principal paid, but may issue an ordinary VAT invoice; In the financing sale and leaseback business, the lessee does not pay value-added tax in the process of selling assets; Ordinary taxpayers among the pilot taxpayers engaged in financial leasing business approved by the People's Bank of China, the China Banking Regulatory Commission or the Ministry of Commerce provide tangible movable property financial leasing services and tangible movable property financial sale and leaseback services, and implement the VAT refund policy for the part whose actual VAT tax burden exceeds 3%.
2. Enterprise income tax. Financing sale and leaseback business does not pay enterprise income tax when the lessee sells assets.
3. Stamp duty. The financial lease contract shall pay stamp duty according to the "loan contract"; In the financing sale and leaseback business, the contract signed by the lessee and lessor to sell or purchase assets is not subject to stamp duty.
4. Deed tax. If the leased assets are real estate, the financial leasing company that bears the assets of the lessee shall pay the deed tax, and the lessee shall not pay the deed tax when buying back.