leaseback

leaseback

1. 1. (4) Put forward to expand the national plane lease operation with the sale and leaseback as breakthrough.

(4) 提出以出售回租业务作为开展飞机国内租赁业务的突破口。

2. Sale and Leaseback:How to Decide Its Tax Liability?

- 返租销售:纳税义务如何判断?

3. This paper starts with the operation mode of leaseback, then analyses the characteristics of it s transactions.

售后回租作为一种国际上通行的租赁交易形式,有着其独到之处。

4. sell and leaseback agreement

售后租回合同

5. if one disregards the proceeds from the sale and leaseback of their Birmingham headquarters.

因为它把其伯明翰总部的出售及回租业务所得的收益也考虑在内了。

6. Decision-Making on Sale and Leaseback Transactions of Fixed Assets

固定资产售后回租决策问题探讨

7. Reply of the State Administration of Taxation on How to Deal With the Tax Issues Concerning the Incomes Obtained by Foreign-funded Enterprises Engaging in Real Estate Development from Leaseback Business

国家税务总局关于从事房地产开发的外商投资企业售后回租业务所得税处理问题的批复

8. The foreign-funded financing lease company may undertake its financing lease business by adopting the various forms of direct lease, sublease, leaseback, leveraged lease, trust lease and joint lease.

外商投资融资租赁公司可以采取直接租赁、转租赁、回租赁、杠杆租赁、委托租赁、联合租赁等不同形式开展融资租赁业务。

9. All aspects of financing including sale and leaseback of existing aircraft.

提供全方位飞机销售与租售融资服务。

10. Put forward to expand the national plane lease operation with the sale and leaseback as breakthrough.

提出以出售回租业务作为开展飞机国内租赁业务的突破口。

11. Leaseback An arrangement where the seller of an asset leases back the same asset from the purchaser.

租回已出售财产资产卖方向买方租回同一资产。

12. Article 39A lessee and a lessor shall disclose each sale and leaseback transaction as well as the significant items in the contract on the sale and leaseback transaction.

第三十九条承租人和出租人应当披露各售后租回交易以及售后租回合同中的重要条款。

13. Article 30 A lessor and a lessee should recognize a sale and leaseback transaction as a finance lease or an operating lease in accordance with Chapter II of these Standards.

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。

14. Article 30A 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。

15. sale and leaseback

返租

16. Sale and Leaseback: How to Decide Its Tax Liability?

返租销售:纳税义务如何判断?

17. 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。