融资租赁业务PPT(培训用).pptVIP

混合租赁下承租人租金抵税情况由于租金在税前全额列支,10年租赁期内租金共抵免所得税支出17325万元注：1、为使计算简便，当年租金采用年内各期租金直接累加方式计算，未采用复利计算2.最后一期假设承租人选择留购该租赁物,现金流包扩最后一期租金和资产余值的终值173,248,601.40692,994,405.60850,350,271.51合计16,574,860.1466,299,440.56193,655,306.471016,574,860.1466,299,440.5666,299,440.56916,574,860.1466,299,440.5666,299,440.56816,574,860.1466,299,440.5666,299,440.56716,574,860.1466,299,440.5666,299,440.56616,574,860.1466,299,440.5666,299,440.56516,574,860.1466,299,440.5666,299,440.56416,574,860.1466,299,440.5666,299,440.56316,574,860.1466,299,440.5666,299,440.56216,574