With the rapid development of the leasing industry in our country, people lease accounting requirements are also getting higher and higher.According to ChinEs ＂Enterprise Accounting Standards No. 21 - Leases＂ for le...With the rapid development of the leasing industry in our country, people lease accounting requirements are also getting higher and higher.According to ChinEs ＂Enterprise Accounting Standards No. 21 - Leases＂ for lease accounting concepts.Clear lease accounting treatment.Situation Analysis lease accounting in China.Comparative and International lease accounting standards, while the analysis of the problems of lease accounting according to Chinese accounting situation. Make recommendations for the establishment of a sound lease accounting standards and China＇s actual combination.展开更多
With the economic development and financial product innovation, financial leasing more and more countries attention. China is faced with the transformation of economic development model, the upgrading of international...With the economic development and financial product innovation, financial leasing more and more countries attention. China is faced with the transformation of economic development model, the upgrading of international status, the development of financial leasing imperative. On the one hand, financial leasing will help China to continuously improve its technological level and continuously upgrade its production equipment. On the other hand, financial leasing will help the development of small and medium-sized enterprises. providing a simple and convenient channel for SME investment and financing, Economic vitality, ease of employment pressure. The purpose of this paper is to point out the problems existing in the finance leasing taxation, draw lessons from the international experience and put forward the suggestions to improve the financial leasing in a rapid, healthy and orderly manner and make a great contribution to the economic construction.展开更多
文摘With the rapid development of the leasing industry in our country, people lease accounting requirements are also getting higher and higher.According to ChinEs ＂Enterprise Accounting Standards No. 21 - Leases＂ for lease accounting concepts.Clear lease accounting treatment.Situation Analysis lease accounting in China.Comparative and International lease accounting standards, while the analysis of the problems of lease accounting according to Chinese accounting situation. Make recommendations for the establishment of a sound lease accounting standards and China＇s actual combination.
文摘With the economic development and financial product innovation, financial leasing more and more countries attention. China is faced with the transformation of economic development model, the upgrading of international status, the development of financial leasing imperative. On the one hand, financial leasing will help China to continuously improve its technological level and continuously upgrade its production equipment. On the other hand, financial leasing will help the development of small and medium-sized enterprises. providing a simple and convenient channel for SME investment and financing, Economic vitality, ease of employment pressure. The purpose of this paper is to point out the problems existing in the finance leasing taxation, draw lessons from the international experience and put forward the suggestions to improve the financial leasing in a rapid, healthy and orderly manner and make a great contribution to the economic construction.
