leaseback

Sale and Leaseback : How to Decide Its Tax Liability?

返租销售: 纳税义务如何判断?

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Sale and leaseback: how to decide its tax liability?

返租销售：纳税义务如何判断？

provided by jukuu

mr. karytinos acknowledged, however, that the government may have to reform its tenant laws before pursuing sale-and-leaseback deals.

然而，迪卡承认在从事售后租回交易前，政府还需要修改租赁法。

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so the sale-leaseback would not add to the debt of the company, but rather is a way to refinance some of our existing debt.

所以售后返租并不会加重公司债务负担，而是一个减轻债务的方法。

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sale-and- leaseback : it is a transaction wherein the owner of a property sells that property and then leases it back from the buyer.

售后回租：业主将自建或者外购资产出售，之后向买方租回使用。

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we plan to use the proceeds from the sale-leaseback to repay some of the long-term debt we currently have.

我们打算用这些售后返租赢得的资金来偿还现今债务。

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chapter vii sale and leaseback transactions

第七章售后租回交易

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This paper expounds the connotation of the leaseback, and connecting with the concrete case, probes into the treating modes of accounting and tax and the its differences from the traditional sales mode.

阐述了售后租回的含义，结合具体案例探讨了会计及税务的处理方式及其与传统的销售模式的区别。

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aircraft after the sale, leasing companies to finance leaseback of aircraft, leasing aircraft from a period of 5 years from delivery.

飞机出售后，公司以融资租赁方式回租飞机，租赁期限为自飞机交付起5年。

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