1. For the fixed assets under finance lease, all the expenses of finance lease into the fixed assets are capitalized, and the book value of the fixed assets will be the same as the depreciation of the fixed assets owned by the enterprise after entry. The tax law only stipulates the minimum depreciation period and the conditions for accelerating depreciation, and there is nothing different from accounting.

2. For your capital construction project, after you finance lease into the fixed assets, the depreciation will be the same as that of the fixed assets you purchase. It doesn't matter what the final accounts are.

3. The way of sale and leaseback, although you have sold and leaseback, the essence of your leased fixed assets is financial leasing, so whether you rent it out has nothing to do with what depreciation method you use, because when you sell and leaseback, that part of the income should have been posted if there is a contract before financial leasing; If it is not recorded, it should be counted as the income of the current period, and it has nothing to do with the depreciation during this period. 4. I think you have entered a misunderstanding, because this is just a simple process of financing and renting fixed assets, and it has nothing to do with what projects are under construction and final accounts are completed. Leaseback after sale is also a way of financing leasing, so it is not necessary to think so complicated, how to depreciate and how to depreciate.

You'd better read the chapter on fixed assets in intermediate financial accounting.