【摘要】：正財(cái)稅〔2015〕144號(hào)各省、自治區(qū)、直轄市、計(jì)劃單列市財(cái)政廳(局)、地方稅務(wù)局,西藏、寧夏回族自治區(qū)國(guó)家稅務(wù)局,新疆生產(chǎn)建設(shè)兵團(tuán)財(cái)務(wù)局:根據(jù)《國(guó)務(wù)院辦公廳關(guān)于加快融資租賃業(yè)發(fā)展的指導(dǎo)意見(jiàn)》(國(guó)辦發(fā)〔2015〕68號(hào))有關(guān)規(guī)定,為促進(jìn)融資租賃業(yè)健康發(fā)展,公平稅負(fù),現(xiàn)就融資租賃合同有關(guān)印花稅政策通知如下:一、對(duì)開(kāi)展融資租賃業(yè)務(wù)簽訂的融資租賃合同(含融資性售后回租),統(tǒng)一按照其所載明的租金總額依照"借款合同"
[Abstract]:Finance and Taxation (2015) 144 provinces, autonomous regions, municipalities directly under the Central Government, Department of Finance (Bureau), Local Taxation Bureau, Tibet, Ningxia Hui Autonomous region State Taxation Bureau, The Bureau of Finance of the Xinjiang production and Construction Corps: in accordance with the guidance opinion of the General Office of the State Council on speeding up the Development of the Finance Lease Industry (issued by the State Office (2015) 68), in order to promote the healthy development of the financing leasing industry, the tax burden is fair, The relevant stamp duty policy notice on financial lease contract is as follows: first, the financial lease contract (including financial after-sale lease) signed for the financing lease business shall be unified in accordance with the "loan contract" in accordance with the total rent stated therein.
【作者單位】： 財(cái)政部;國(guó)家稅務(wù)總局;
【分類(lèi)號(hào)】：D922.22;F832.49

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