售后租回形成融资租赁增值税和营业税

  根据2010年国家税务总局13号公告的规定,
  根据现行增值税和营业税有关规定,融资性售后回租业务中承租方出售资产的行为,不属于增值税和营业税征收范围,不征收增值税和营业税。

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