Tax registration of financial leasing companies Financial leasing company fees

(1)principal。The principal is the subject of rent calculation，Including items purchased offshore(factory)price、freight、tariff、Various insurances

cost

、bank

cost

and guarantee fees, etc.。Before signing the lease contract，If, in addition to purchasing equipment, the above

cost

borne by the lessor，These

cost

Calculate the amount and include it in the estimated principal amount，and in accordance with the signed contract，Pending settlement to actually occur

cost

back，Readjusted to actual principal。An increase in principal will result in a corresponding increase in each period's rent and total rent.。

(2)interest rate。Interest rate is the basis for calculating rent。in the capital market，There are many types of interest rates。during the same period，There are great differences due to different conditions and sources.，Can be divided into long-term interest rates and short-term interest rates based on time。The division standard is based on one year，The interest rate within one year is the short-term interest rate。Short-term interest rates are sometimes calculated using interest during the grace period.。The loan period is more than one year，Long-term interest rates are used。(3)Number of lease terms。

The number of repayment periods refers to the number of rent settlements or repayments during the lease period。It is generally advisable to pay rent once every six months，In this case, the number of periods is equal to the number of years multiplied by 2，When using annual interest rate，It should be converted into the interest rate of half-year usage period before it can be included in the calculation.。The interest rate at this time is the surface interest rate，Slightly higher than the actual interest rate calculation result。Some countries stipulate that financial leasing requires repayment of rent every six months.，Government-participated leasing projects repay rent every quarter。

For the lessee，If the impact of exchange rate on rent is not taken into account，Always hope for a long lease term，More payment periods per year，Make each period’s rent relatively less，In order to reduce the pressure of repaying each period of debt，However, the gap between the actual interest rate and the surface interest rate will increase as a result.，The total rent increases。The lessor hopes that the lease period will not be too long to avoid increasing the risk of capital recovery.，However, the increase in the amount of each lease period makes it more difficult to recover the lease.，Easily reduce the quality of leased assets。

The lease term is objectively affected by the service life of the leased object.、Regulations on the statutory depreciation period and limitations on the investment payback period in the financial analysis of the project feasibility report。Reasonable tax avoidance of financial leasing companies Reasonable tax avoidance is the result of tax planning that complies with legal provisions，It is essentially different from the illegal act of "tax evasion" stipulated in the "Tax Collection and Administration Law" and the "crime of tax evasion" stipulated in the "Criminal Law"。

The tax avoidance principle behind high-speed rail ticket refunds[my country's high-speed rail refund handling fee regulations have changed since this article was published.。For detailed regulations, please refer to the "China Railway Corporation's Notice on Further Optimization and Re-Signing" issued by the China Railway Customer Service Center on November 30, 2014.、Notice of refund rules》。

]Leasing as a special method of financing，This means that the lessor is conditional on collecting rent，A type of credit business that leases its assets to a lessee，Mainly used for financing equipment and other real assets。Leasing can be divided into two forms：

1. Operating lease (also called service lease)，i.e. traditional equipment rental，Equipment purchased from leasing companies、Tools etc.，For users to choose，Leasing companies generally charge higher rents。
2. Financing lease (also called financial lease)，This form is increasingly used in modern market economies，It is a special type of financing method that combines the financing of funds and the financing of materials.。The leasing enterprise provides similar credit funds to the lessee enterprise，According to the lessee enterprise

Require

specifications、model、Provide equipment according to performance and other conditions，To improve the production capacity and financial status of lessee enterprises。

Financial leasing has the following characteristics：The lessor transfers ownership of the asset to the lessee at the end of the lease term；The lessee has the right of first refusal；The lease period shall not be shorter than 75% of the effective economic life of the leased asset.；最低租赁偿付款的现值不低于租赁资产公平时价的90%.详情请咨询深圳港信通-。

About Hong Kong Xintong

Hong Kong Xintong focuses onGuangdong and Hong Kong license plates、Shenzhen Hazardous Chemicals Business License、Shenzhen labor dispatch licenseandShenzhen Charity Foundationapplication services，Assist customers to applyShenzhen travel agency business license、Shenzhen pawn shop business license、Shenzhen auction house license and other mainstream domestic financial licenses，Support enterprises to achieve compliance expansion of cross-border financial business。Also availableODI overseas investment registration、International travel agency registration and other services，Help enterprises expand their presence in international markets。Provide one-stop compliance solutions for enterprises。To learn more，Please contactHong Kong Information Communications Consultant。