Port communication非典型性融资租赁是一种以提供租赁物件的短期使用权为特点的租赁形式，通常适用于一些需要专门技术进行维修保养、技术更新较快的设备。在经营性租赁项下，租赁物件的保养、repair、管理等义务通常由出租人负责，承租人在经过一定的预告期后，可以中途解除租赁合同。每一次交易的租赁期限大大短于租赁物件的正常使用寿命。
For lessors，他并不从一次出租中收回全部成本和利润，而是将租赁物件反复租赁给不同的承租人而获得收益，thus，在这个意义上说，有人称之为“非全额清偿租赁”，将融资租赁称为“全额清偿租赁”。
one、非典型性融资租赁的特征
- 非典型融资租赁即经营性租赁是指未实质转移与资产所有权有关的全部风险和报酬，由出租人承担余值风险的非全额融资、非全额偿付的特殊融资租赁；
- 经营性租赁仍然涉及一个标的物、two contracts、Three parties，具备典型融资租赁的主要法律特征，又称融资性经营租赁。
- 其交易流程见下图：two、经营性租赁的功能及法律会计税收处理
- 承租人经营性租赁的目的是为了进行中长期融资，但是非全额融资，最多可融到接近租赁物成本的90%；租赁物件的选择由承租人决定，但出租人有否决权；租赁支付具有不完全性；租赁物件的维修保养可由双方约定，既可由承租人也可由出租人负责；租赁合同可以约定中途不可解约；租期结束，承租人可以退租、续租或留购；租赁物可不纳入承租人资产负债表，承租人可实现表外融资。
- 经营性租赁的法律形式为“融资租赁”。
- 在会计上按“经营租赁”核算。
- Tax 1) About difference tax：When business tax is applicable to financial leasing，The tax payable is determined as the difference between income and costs，The applicable tax rate is 5%；After the business tax to value-added tax，The assessed tax payable is still calculated as the difference between income and costs，The applicable tax rate is 17%；change：Compared with the business tax period， The tax burden has increased a lot (17%-5%)。
2) About the old contract after the business tax to value-added tax，For contracts signed before the pilot date，The tax amount is still calculated and paid according to the business tax。New contract，VAT always applies。3) About the tax-and-refund policy that exceeds 3% when the policy of tax-and-refund exceeding 3% was originally introduced.，Everyone had high expectations for this，During Shanghai's original trial, the actual tax burden was calculated at 3% based on the difference between income and costs.，Therefore, compared with the original business tax payment，Businesses can enjoy reduced tax burdens。
However, after the issuance of Document No. 37,，The actual tax burden of 3% is calculated based on the full amount of income.，As a result, this policy became useless。Local governments have also introduced tax refund policies.，to solve this problem，It’s just that the specific magnitude varies from region to region.。赁”)
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