(1) The pilot taxpayers engaged in financial leasing business approved by the People's Bank of China, the China Banking Regulatory Commission or the Ministry of Commerce provide after-sale leaseback service for tangible movable property financing, and the balance after deducting the principal of tangible movable property price, foreign loan interest (including foreign exchange loan interest and RMB loan interest) and bond issuance interest from the total price and off-price expenses is the sales amount.
Financing sale and leaseback refers to the business activities in which the lessee sells assets to enterprises engaged in financial leasing business for the purpose of financing and then rents them back.
Pilot taxpayers provide financing after-sale leaseback service, and the principal of tangible movable property price collected from the lessee can be invoiced without special VAT invoice, but ordinary invoices can be issued.
(2) Taxpayers engaged in financial leasing business approved by the People's Bank of China, the China Banking Regulatory Commission or the Ministry of Commerce provide tangible movable property financial leasing services except financial sale and leaseback, and the sales amount is the balance after deducting the paid loan interest (including foreign exchange loan interest and RMB loan interest), bond issuance interest, insurance premium, installation fee and vehicle purchase tax from the total price collected.
Company A is a general VAT taxpayer who is not "VAT reform". In June 2009, I bought a large machine tool 1 set, with a price of 4.5 million yuan excluding tax and a value-added tax of 765,000 yuan, and obtained a special invoice for value-added tax. Regardless of the residual value, the estimated service life is 65,438+00 years. 20 14， 14， 14， 14，65438， 10，65438， 10，65438， 10，65438，65438，65438，65438， 10，65438，
A. The accounting treatment of financial leasing enterprises is as follows (unit: RMB, the same below):
Accounting treatment of 20 14 1 10:
Borrow: Financial Leased Assets 205 1282.05
Taxes payable-VAT payable (output tax deducted from business tax increase) 348,765,438+07.95
Loan: 2,400,000 yuan in bank deposit.
The accounting treatment of leasing this asset from June 2065438+June 2004 65438+1October 65438+2065 4381October +20041October is to judge the lease type as financial lease first. The difference between the financial lease receivable and its present value is recognized as unrealized financing income.
Minimum lease payment = 620,000× ×5 = 3 10/00,000 yuan.
Debit: long-term receivables-financial lease receivables 3 100000.
Loan: finance lease assets 205 1282.05
Unrealized financing income 10487 17.95
On June 65438+1October 10 of the following year, when the rental fee is received:
Debit: the bank deposit is 620,000 yuan.
Loan: long-term receivables-financing lease receivables of 620,000 yuan.
When issuing invoices (of which 480,000 yuan is an ordinary invoice and 6,543.8+0.4 million yuan is a special VAT invoice):
Debit: Unrealized financing income 209743.59
Loan: rental income119658.438+06438+0.
Taxes payable-VAT payable (output tax) 90085.48