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- Taxpayer: what do you mean by the finance leasing? 纳税人：什么是融资租赁?
- Taxpayer:what do you mean by the finance leasing? 纳税人：什么是融资租赁?
- What do you mean by the finance leasing? 纳税人:什么是融资租赁?
- Tax official: Yes,so different from the finance leasing situation,the whole rental turnover is taxable. 税务局：对！它的全部租赁收入都要计税。
- The tax base depends on the nature of leasing item,the finance leasing and business leasing. 在计算应税收入时要区分融资租赁和经营租赁。
- Acivil aircraft lease contract, including financing lease contract and other lease contracts, shall be made in writing. 第二十六条民用航空器租赁合同,包括融资租赁合同和其他租赁合同,应当以书面形式订立。
- Yes. So different from the finance leasing situation, the whole rental turnover is taxable. 对!它的全部租赁收入都要计税。
- The tax base depends on the nature of leasing item, the finance leasing and business leasing. 在计算应税收入时要区分融资租赁和经营租赁。
- Tax official: the tax base depends on the nature of leasing item, the finance leasing and business leasing. 税务局：在计算应税收入时要区分融资租赁和经营租赁。
- Article 3 The financing costs related to the financing leases shall be subject to the Accounting Standards for Enterprises No. 21 - Leases. 第三条与融资租赁有关的融资费用，适用《企业会计准则第21号??租赁》。
- The business of sale and rent-back is a means of finance leasing in which the lessee and the supplier are identical. 售后回租业务是承租人和供货人为同一人的融资租赁方式。
- Abstract: Financing lease, as a kind of burgeoning industry in China, will be a great potential market for us to develop. 摘要：融资租赁是一种朝阳产业，在我国有着巨大的发展潜力和市场空间。
- For the establishment of a finance leasing company, the principal contributor shall, as the applicant, file an application to the CBRC. 设立金融租赁公司，应由主要出资人作为申请人向中国银行业监督管理委员会提出申请。
- The endless lea will purify your thought. 一望无际的草原会净化你的思想。
- If so approved by the Ministry of Commerce, investment companies identified as regional head offices are permitted to engage in operating and financing leases. 经商务部批准，允许被认定为地区总部的投资性公司从事经营性租赁和融资租赁业务。
- In this article introduces the concept, legal relation of the American Depositary Receipts and the advantages of the American Depositary Receipts as a means of financing lease. 本文介绍了存托凭证的概念、法律关系的构成和存托凭证作为一种投融工具的种种便利。
- Article 30 A lessor and a lessee shall recognize a sale and leaseback transaction as a financing lease or an operating lease according to Chapter II of the present Standard. 第三十条承租人和出租人应当根据本准则第二章的规定，将售后租回交易认定为融资租赁或经营租赁。
- The CBRC may, on the basis of the demand for developing the finance leasing business, adjust the minimum registered capital of finance leasing companies. 中国银行业监督管理委员会根据融资租赁业发展的需要，可以调整金融租赁公司的最低注册资本限额。
- The company has branch out into car leasing. 该公司业务范围已扩大到汽车租赁。
- The advantage of the emotions is that they lea us astray. 情绪的好处在于引我们走入歧途。
