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售后回租是一种融资融物相结合的融资方式,在促进企业技术改造、盘活企业资产存量、提高企业产品竞争力等方面具有独特的优势,因此在发达国家已经成为设备投资中仅次于银行信贷的第二大融资方式,为企业带去了较大的利益。一般而言,售后回租的融资成本较同期银行贷款利率低5%,费用低,风险小,操作便捷,资金利用合理,较好的符合了当今所提倡的绿色时尚理念。2010年09月国家税务总局发布的《关于融资性售后回租业务中承租方出售资产行为有关税收问题的公告》,统一了融资性售后回租的会计和税法处理,趋同于美国FASB2009年修改的租赁准则,顺应全球一体化的号召。如何运用好售后回租的绿色融资作用,是本文主要讨论的内容,根据SWOT分析提供参考建议,展望我国未来在融资租赁这块的突破。
Sale and leaseback is a financing method combining financing and financing. It has unique advantages in promoting technological transformation of enterprises, revitalizing the stock of enterprise assets and enhancing the competitiveness of enterprises. Therefore, in developed countries, it has become the second largest investment in equipment The second largest bank credit financing, brought greater benefits to the enterprise. Generally speaking, the financing cost of after-sale rentback is 5% lower than the interest rate of bank loans in the same period. The cost is low, the risk is low, the operation is convenient, the capital is used reasonably, which is in line with the concept of green fashion advocated today. September 2010 Announcement on Relevant Taxes on the Sale of Assets by Leasers in Financing Post-sale Leaseback issued by the State Administration of Taxation unifies the accounting and taxation treatments of financing after-sale leasing and converges with the changes made by FASB in 2009 Leasing guidelines, follow the call of global integration. How to make good use of green financing after sale and leaseback is the main content of this paper. Based on the analysis of SWOT, we can provide some reference suggestions and look forward to the future breakthrough of financial leasing in our country.