A, equipment leasing tax rate
1, there is no camp to increase the region, tangible asset leasing belongs to the category of business tax service leasing, business tax rate of 5%; camp to increase the region of 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 of 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.
Two, equipment leasing
1, operating leases: operating leases, also known as operating leases, is to point out that the lessor in addition to the lessee to provide leased goods, but also bear the maintenance of equipment, repair, depreciation, as well as no longer renew the lease of the risk of any party can be at any time in a certain way to notify the other party to cancel or terminate the lease within a specified period of time;
This type of leasing has Spreadability, short-term, high rent and other characteristics, applicable to rapid technological progress, more extensive use, the use of seasonal equipment; operating lease equipment rental fees are included in the cost of the enterprise, can reduce the corporate income tax. But so that once not be investigated, or will be severely punished by the law!
2, financial leasing: financial leasing refers to the term and payment obligations by both parties to clarify the lease letting, the lessor in accordance with the requirements of the provision of the specified equipment, and then in the form of rent to recover all the funds of the equipment, the lessor of the equipment for the performance of the whole machine, maintenance, aging risk, etc. does not bear the responsibility;
This kind of leasing is to finance and long-term use of the equipment as a prerequisite for the lease term Equivalent to or more than the life of the equipment, with non-cancellability, long lease period and other characteristics, applicable to large machine tools, heavy construction and other valuable equipment;
Financial leasing equipment belongs to the lessee's fixed assets, can be depreciated to the cost of the enterprise, and the leasing fee is generally not directly accounted for the cost of the enterprise, by the enterprise to pay after tax. However, the interest and handling fee in the lease payment can be included in the cost of the enterprise at the time of payment, as a deduction allowed in the tax income.
Expanded Information:
Equipment leasing is the lessee for the lease of the equipment it selected from the manufacturer or seller of its own to enter into a lease with the lessor for a longer term. In the act of equipment leasing, it is generally stipulated that, for a certain period of time (at least one year or more), the right to use the equipment is leased to the lessee in consideration of a rental fee on the premise that the lessor legally owns the leased equipment;?
The lessee has the economic right to use the leased equipment, i.e., it has the right to take possession of it for a specified period of time (usually referred to as the lease term) and to use the leased equipment in the normal way, provided that the rent is paid on a regular basis.
Reference: