经国务院批准,现对2008年12月31日前签订的并在此前尚未执行完毕的境外向境内出租设备合同(以下简称跨境设备租赁老合同)有关营业税政策规定如下:一、自2010年1月1日起至合同到期日,对境外单位或个人执行跨境设备租赁老合同(包括融资租赁和经营性租赁老合 Approved by the State Council, the business tax policies and regulations of the overseas to domestic leasing equipment contracts (hereinafter referred to as the cross-border equipment leasing old contracts) signed before December 31, 2008 and not yet implemented are as follows: 1. Since January 2010 From January 1 to the expiration date of the contract, the Company will carry out the old contracts for the lease of cross-border equipment to overseas entities or individuals (including the financing lease and the old-age lease of operating lease