设备残值
- 【交】remanent value of equipment
设备残值-
凡融资租赁，无论出租人是否将设备残值销售给承租人，均按本税目征税。
Tax is levied according to this tax item on financial leasing no matter whether or not the lessor sells the equipment at scrap value to the lessee .
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如何科学地最大限度地收回闲置和报废仪器设备的残值，保障国有资产的利益，为教学、科研服务，本文讨论了对闲置和报废仪器的科学鉴定及合理利用。
To make full use of the idle and rejected instrument in scientific way , protect the state-property , and to serve the teaching and research , this paper investigated the scientific and feasible way of use for idle and rejected equipment .