摘要
售后回租融资是融资租赁的一种形式。与直接贷款取得资金相比,售后回租融资具有突破信贷调控限制等优势,但在实际资金成本和纳税成本上也有不足。企业应综合考虑上述因素全面进行权衡后,再决策办理售后回租融资业务。
Sale-leaseback financing is a form of finance leases. Compared with direct access to capital loans, sale- leaseback financing has such advantages as breaking through credit control limits, but in reality the cost of capital and tax costs are also inadequate. Enterprises should fully take into account of the above factors, and then decide handling leaseback financing.
出处
《冶金信息导刊》
2010年第5期24-27,31,共5页
Metallurgical Information Review
关键词
售后回租
融资
租赁
sale-leaseback financing lease