Legal analysis: the tax rate of equipment leasing:
A, value-added tax: according to the rental income in accordance with the 17% tax rate to pay business tax, you can deduct input tax according to law. Small-scale taxpayers tax rate of 3%, no input tax credit.
Two, the city construction tax in accordance with the amount of business tax in accordance with the city construction tax rate (city construction tax rate: taxpayers are located in the urban areas, the tax rate of 7%; taxpayers are located in the county, town, the tax rate of 5%; taxpayers are not located in the urban areas, counties, or towns, the tax rate of 1%). Calculate the payment .
Three, education surcharge according to the amount of business tax in accordance with the 3% rate calculated to pay 4, corporate income tax: the remittance of the checking of accounts.
1, there is no business transformation area, tangible asset leasing belongs to the category of business tax service leasing, business tax rate of 5%; business transformation area tangible asset leasing belongs to the category of value-added tax (VAT), general taxpayers tax rate of 17%, you can offset the value-added tax on the purchase of equipment, small-scale 3%, no value-added tax credits. The additional tax in Beijing is like this: urban construction tax 7%, education surcharge 3%, local education surcharge 2%.
2. Equipment leasing is a form of exchange in which the user of the equipment leases it to the equipment owner (such as a leasing company) and pays a certain amount of rent to enjoy the right to use it during the lease period without changing the ownership of the equipment.
Legal basis: "The People's Republic of China*** and the State Enterprise Income Tax"
Article 12 When calculating taxable income, the amortization expense of intangible assets calculated by the enterprise in accordance with the regulations shall be allowed to be deducted.
The following intangible assets shall not be calculated for deduction of amortization expenses:
(1) intangible assets whose self-development expenditures have been deducted in the calculation of taxable income;
(2) self-created goodwill;
(3) intangible assets unrelated to business activities;
(4) other intangible assets for which deduction of amortization expenses shall not be calculated.
Article 13 In calculating taxable income, the following expenditures incurred by an enterprise are allowed to be deducted as long-term amortized expenses if they are amortized in accordance with the regulations:
(1) Expenditures on the remodeling of fixed assets which have been fully depreciated;
(2) Expenditures on the remodeling of leased fixed assets;
(3) Expenditures on the overhauling of fixed assets;
(iv) Other expenditures that should be treated as long-term amortized expenses.