论文部分内容阅读
企业对闲置的固定资产一般有下列五种处理方式:(1)即时变现;(2)对外投资;(3)融资租赁;(4)经营性租赁;(5)技术改造。《企业所得税税前扣除办法》规定:融资租赁是指在实质上转移与一项资产所有权有关的全部风险和报酬的一种租赁。符合下列条件之一的租赁为融资租赁:A.在租赁期满
Enterprises generally have the following five kinds of fixed assets idle processing: (1) real-time cash; (2) foreign investment; (3) financial leasing; (4) operating leasing; The pre-tax deduction for enterprise income tax stipulates that a finance lease is a lease that transfers in substance all the risks and rewards of ownership of an asset. Leases that meet one of the following conditions are finance leases: A. At the end of the lease