根據《國家稅務(wu)總局關(guan)于融(rong)資(zi)(zi)性售后回(hui)租(zu)(zu)業(ye)務(wu)中(zhong)承(cheng)租(zu)(zu)方(fang)出(chu)售資(zi)(zi)產(chan)(chan)(chan)(chan)(chan)行(xing)(xing)為有(you)關(guan)稅收(shou)問題的公(gong)告》（國家稅務(wu)總局公(gong)告〔2010〕13號）規定：“融(rong)資(zi)(zi)性售后回(hui)租(zu)(zu)業(ye)務(wu)是指承(cheng)租(zu)(zu)方(fang)以(yi)融(rong)資(zi)(zi)為目(mu)的將資(zi)(zi)產(chan)(chan)(chan)(chan)(chan)出(chu)售給經(jing)批準從(cong)事融(rong)資(zi)(zi)租(zu)(zu)賃(lin)業(ye)務(wu)的企業(ye)后，又將該(gai)項(xiang)資(zi)(zi)產(chan)(chan)(chan)(chan)(chan)從(cong)該(gai)融(rong)資(zi)(zi)租(zu)(zu)賃(lin)企業(ye)租(zu)(zu)回(hui)的行(xing)(xing)為。融(rong)資(zi)(zi)性售后回(hui)租(zu)(zu)業(ye)務(wu)中(zhong)承(cheng)租(zu)(zu)方(fang)出(chu)售資(zi)(zi)產(chan)(chan)(chan)(chan)(chan)時，資(zi)(zi)產(chan)(chan)(chan)(chan)(chan)所(suo)有(you)權(quan)以(yi)及與資(zi)(zi)產(chan)(chan)(chan)(chan)(chan)所(suo)有(you)權(quan)有(you)關(guan)的全部報酬和風(feng)險并未完全轉移。”