Leasing expense refers to all cash outflows incurred by businesses and individuals to lease equipment. It includes rent, equipment installation and commissioning costs, interest, handling charges, maintenance costs, insurance costs, guarantee costs, nominal purchase costs and so on.
The specific content of the lease fee is as follows:
1, to determine the size of the rent is mainly the price of the lease;
2, installation and commissioning costs, in the non-leasing business, the enterprise to obtain the price of the equipment should include the installation and commissioning costs of the equipment;
3, the interest, the modern international leasing is mainly for the purpose of financing, and therefore the lessor has to be charged interest at a certain rate;
4, the handling fee is the lessor in order to compensate for a variety of daily expenses, such as office expenses, salaries, travel, advertising, taxes, etc.;
5, the maintenance fee, the maintenance of the equipment is also a business to obtain the right to use the equipment to pay for the cost.
Legal Basis
The Law of the People's Republic of China on the Administration of Tax Collection
Article 5 The competent tax authorities of the State Council are in charge of the administration of national tax collection. The State Administration of Taxation and the local tax bureaus in each place shall carry out the collection and management of taxes in accordance with the scope of tax collection and management prescribed by the State Council respectively.
Local people's governments at all levels shall, in accordance with the law, strengthen their leadership or coordination of the administration of tax collection in their administrative areas, support the tax authorities in the performance of their duties in accordance with the law, calculate the amount of tax in accordance with the legal tax rate, and collect the tax in accordance with the law.
All relevant departments and units shall support and assist the tax authorities to perform their duties in accordance with law.
The tax authorities shall perform their duties in accordance with law, and no unit or individual shall obstruct them. Article 6 The State shall systematically equip the tax authorities at all levels with modern information technology, strengthen the modernization of the tax collection and management information system, and establish and improve the information ****sharing system between the tax authorities and other governmental administrative organs.
Taxpayers, withholding agents and other relevant units shall, in accordance with the relevant provisions of the State, truthfully provide the tax authorities with information relating to tax payment and withholding and collection of taxes. Article 15 Enterprises, branches of enterprises set up in foreign countries and places engaged in production and business, individual businessmen and institutions engaged in production and business (hereinafter collectively referred to as taxpayers engaged in production and business) shall, within thirty days from the date of obtaining the business license, declare to the tax authorities for tax registration with the relevant documents. The tax authorities shall register and issue a tax registration certificate on the day of receipt of the declaration.
The administration for industry and commerce shall inform the tax authorities on a regular basis of the registration and issuance of business licenses.
The scope and methods for taxpayers other than those provided for in the first paragraph of this Article to register for taxation and for withholding agents to register for withholding taxes shall be prescribed by the State Council.