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true lease
释义
true lease
真正的租赁
按美国的税法规定,任何一种租赁(*lease)经税务机关审查後,若认为是属於一种真正的责赁,则出租人(lessor)即可享有所有权的免税,而且承租人(lessee)在计算联邦所得税时也可以把租金视为费用扣除。
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