Core Viewpoint - The article discusses the differences in VAT policies between "financing leasing services" and "financing sale-leaseback services," highlighting their definitions, tax obligations, and applicable tax rates. Group 1: Financing Leasing Services - Financing leasing services are defined as leasing activities with financing characteristics and ownership transfer features, where the lessor retains ownership during the lease term, and the lessee has the right to use the asset [1]. - Financing leasing services are subject to VAT under the modern service category, specifically under leasing services [1][2]. - The applicable tax rates for financing leasing services are 13% for tangible asset leasing and 9% for real estate leasing [3]. Group 2: Financing Sale-Leaseback Services - Financing sale-leaseback services involve the lessee selling an asset to a financing leasing company for financing purposes and then leasing it back, with ownership and associated risks not fully transferred [4]. - The interest income from financing sale-leaseback services is taxed under loan services, while the sale of the asset itself is not subject to VAT [4]. - The applicable tax rate for financing sale-leaseback services is 6% [7]. Group 3: Tax Calculation Basis - For financing leasing services, the sales amount is calculated as the total price and additional fees received, minus paid borrowing interest and vehicle purchase tax [2][5]. - For financing sale-leaseback services, the sales amount is similarly calculated, with specific provisions for contracts signed before April 30, 2016, allowing for continued VAT treatment as financing leasing services [5][6]. Group 4: VAT Tax Relief - General taxpayers engaged in financing leasing and financing sale-leaseback services may benefit from a VAT refund policy if their actual tax burden exceeds 3% [7].