财政部、国家税务总局关于融资租赁业营业税计税营业额问题的通知 Circular of the Ministry of Finance and the State Administration on Issue Concerning Taxation on the Turnover of the Business Tax of the Financing Leasing
颁布日期：19990624 实施日期：19990701 颁布单位：财政部、 国家税务总局
CaiShuiZi  No.183
June 24, 1999
The finance department (bureaus) of province, autonomous region, municipality directly under the Central Government and municipality separately listede on the state plan, the state and local taxation bureaus:
Circular on Transmitting the Circular of the State Council on some Issue Concerning Adjusting the Taxation Policy of Finance and Insurance (CaiShuiZi  No.45) which issued by the Ministry of Finance and the State Administration of Taxation prescribes that the turnover of the tax-payers undertaking the financing lease is the balance: all the charge from the lessee and fee beyond cost (including scrap value) deducted of the cost of rented goods the lesser should be responsible for. The real cost of goods rented includes purchase price of goods, duty, added-value tax, consumption tax, delivery fee, installation fee, insurance and etc. Recently, it is required from the local regions in the letters whether the interest of foreign exchange loan of the Financing Leasing enterprise can be deducted during taxation. Now the following should be clarified:
The turnover of the tax-payers undertaking the financial leasing is the balance all the cost and charge beyond cost from lessees taking off the real cost of goods rented by leasers and sales tax should be paid on that. The real cost of goods rented includes the interest of foreign exchange loan for buying the leasing goods.
This provision shall come into force from July 1, 1999. the turnover should not be adjusted no matter whether the interest of foreign exchange loan is deducted when the local institutions tax.
Please carry it out completely.
上一篇： 全国人民代表大会常务委员会关于《中华人民共和国香港特别行政区基本法》第二十二条第四款和第二十四条第二款第（三）项的解释 Interpretation of the Standing Committee of the National People's Congress on Clause 4 of Article 22 and Clause 2 (3) of Article 24 of the Basic Law of the Hong Kong Special Administrative Region of the People's Republic of China