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财政部、国家税务总局《关于转发〈国务院关于调整金融保险业税收政策有关问题的通知〉的通知》（财税字［１９９７］０４５号）规定 :纳税人经营融资租赁业务 ,以其向承租者收取的全部价款和价外费用（包括残值）减去出租方承担的出租货物的实际成本后的余额为营业额。出租货
Notice of the Ministry of Finance and the State Administration of Taxation on Forwarding the Notice of the State Council on Adjusting the Taxation Policy of the Finance and Insurance Industry (Cai Shui Zi [1997] No. 045) stipulates that the taxpayer shall operate a financial leasing business and charge it to the lessee Of the total price and the price of extra charges (including salvage value) less the actual cost of rental goods assumed by the lessor the balance of the turnover. Rental goods