Financing sale and leaseback refers to the business activities in which the lessee sells assets to enterprises engaged in financial leasing business for the purpose of financing and then rents them back.
Pilot taxpayers provide financing after-sale leaseback service, and the principal of tangible movable property price charged to the lessee may not issue special VAT invoices, but ordinary invoices may be issued.
(2) Taxpayers who engage in financial leasing business with the approval of the People's Bank of China, the China Banking Regulatory Commission or the Ministry of Commerce provide tangible movable property financial leasing services other than financial sale and leaseback, and the sales amount is the balance after deducting the paid loan interest (including foreign exchange loan interest and RMB loan interest), bond issuance interest, insurance premium, installation fee and vehicle purchase tax from the total price collected.
(3) These Provisions shall be implemented as of June 5438, 20 13. If the registered capital of the pilot taxpayer engaged in financial leasing business authorized by the Ministry of Commerce and approved by the national economic and technological development zone reaches 65438+700 million yuan before February 3/KLOC-0, the above provisions shall be implemented as of August 3, 2065438; If the registered capital reaches 65438+ 10/0 in June, 20/4, and the registered capital reaches 65438+700 million yuan, it shall be implemented according to the above provisions from the month following the standard. "
2. According to the Supplementary Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Relevant Policies for the Pilot Project of Changing the Business Tax of Railway Transportation and Postal Industry to VAT (Caishui [2065 438+03] 12 1No.), "3. Financial leasing enterprises.
(1) A pilot taxpayer engaged in financial leasing business with the approval of the People's Bank of China, China Banking Regulatory Commission or Ministry of Commerce may choose to implement it according to the relevant provisions of Caishui [2065 438+03] 106 before the issuance of the document and before the expiration of the contract.
The pilot taxpayers provide after-sale leaseback service for tangible movable property financing, and the balance after deducting the paid loan interest (including foreign exchange loan interest and RMB loan interest) and bond issuance interest from the total price and out-of-price fees charged to the lessee is sales.
(II) Before March 3, 20 14, if the registered capital of the pilot taxpayers engaged in financial leasing business authorized by the provincial commerce department of the Ministry of Commerce and approved by the State Economic and Technological Development Zone reached1700 million yuan, the financial leasing business carried out by the pilot taxpayers shall be in accordance with the taxation [2013]10. If the registered capital reaches 1 100 million yuan after April 20, 2004, its financial leasing business shall be implemented in accordance with the provisions of Caishui Document [20 1 3]106 and Item (1) of Article 3 of this Notice.
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V. Article 3 shall be implemented as of August 1 day, 1965. "
3. According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Caishui [2065 438+03] 106): "3. Unless otherwise specified, the contents specified in the annex of this notice shall be implemented as of 20 14 1.