Lease equipment rentals are included in the main business income, other business income.
Introduction of equipment leasing:
Equipment leasing is a lease for a longer period of time entered into by the lessee with the lessor for the purpose of leasing the equipment that the lessee selects on his own from the manufacturer or seller. In the act of equipment leasing, it is generally stipulated that the right to use the equipment is leased to the lessee for a certain period of time (at least one year or more) in consideration of a rental fee based on the premise that the lessor legally owns the leased equipment;?
The lessee of the leased equipment in the economy has the right to use, that is, in the specified time (usually called the lease) it has the right to possession, and the normal use of the leased equipment, but must pay the rent. Equipment leasing is in the form of commodity capital in the form of borrowed capital movement form, both commodity credit and capital credit duality.
The lessor by leasing equipment in the form of commodities, to the lessee to provide credit facilities, the lessee directly borrowed equipment commodities, the right to use the commodity, in essence, is to obtain a capital credit.
Financial leasing:
Financial leasing refers to the term and payment obligations by both parties to specify the lease, the lessor in accordance with the requirements of the provision of the equipment specified, and then in the form of rent to recover the equipment all the funds, the lessor of equipment, the entire performance of the equipment, repair and maintenance, aging risk, etc., does not bear responsibility;
The lease This kind of lease is based on the premise of financing and long-term use of equipment, the lease period is equal to or more than the life of the equipment, with non-cancelable, long lease period and other characteristics, applicable to large machine tools, heavy construction and other valuable equipment;
Financial lessor's equipment is the lessee's fixed assets, which can be depreciated into the enterprise cost, and the lease fee is generally not directly into the cost of the enterprise, paid by the enterprise after tax. However, the interest and handling fee in the leasing fee can be included in the cost of the enterprise at the time of payment, as a deductible item in the tax income.
Financial leasing services:
Equipment leasing services. Mainly includes equipment financing and equipment leasing services for various industries such as medical, education, transportation, textile, printing and packaging, construction, industrial engineering, electronic information and so on. The business covers the Yangtze River Delta.