濟(jì)南代辦公司注冊(cè)：融資租借事務(wù)的會(huì)計(jì)處理?

　　Jinan company registration agents: financing lease transactions accounting?

　　繳稅人以融資租借方法從租借方取得固定資產(chǎn)，其房錢開(kāi)銷不得扣減，但可按規(guī)矩獲取折舊費(fèi)用。融資租借是指在實(shí)質(zhì)上搬運(yùn)與一項(xiàng)資產(chǎn)所有權(quán)有關(guān)的悉數(shù)危險(xiǎn)和報(bào)酬的一種租借。濟(jì)南代辦公司注冊(cè)

　　Taxes to fixed assets obtained from loan loan financing methods, the hotel room cost shall not be deducted, but can get depreciation expense according to the rules. Financing lease is related to the ownership of an asset is carried in essentially all risk and rewards of a loan. Jinan company registration agents

　　符合下列條件之一的租借為融資租借：

　　Comply with one of the following conditions on loan for financing lease:

　　(一)在租借期滿時(shí)，租借資產(chǎn)的悉數(shù)權(quán)轉(zhuǎn)讓給承租方;

　　(a) at the expiry of the lease, loan asset transfer all rights to the lessee;

　　(二)租借期為資產(chǎn)運(yùn)用年限的大部分(75%或以上);

　　(2) the loan to use fixed number of year of assets, most (75% or above);

　　(三)租借期內(nèi)租借最低付款額大于或底子等于租借初步日資產(chǎn)的公正價(jià)值。

　　(3) the loan period is greater than the minimum payment on loan or lease base is equal to the fair value of the assets received preliminary day.

　　根據(jù)《國(guó)家稅務(wù)總局對(duì)于履行(公司會(huì)計(jì)準(zhǔn)則>需要理解的有關(guān)所得稅疑問(wèn)的告訴》(國(guó)稅發(fā)[2003]45號(hào))，從2003年起，區(qū)分融資租借與運(yùn)營(yíng)租借標(biāo)準(zhǔn)按《公司會(huì)計(jì)準(zhǔn)則》履行。

　　To perform according to the state administration of taxation (the company needs to understand accounting standards > tell "on the income tax questions (guoshuifa [2003] no. 45), since 2003, the difference between financing lease and operating lease standard according to the accounting standards for the company" to perform.

　　融資租借是在本質(zhì)上搬運(yùn)與一項(xiàng)資產(chǎn)悉數(shù)權(quán)有關(guān)的悉數(shù)危險(xiǎn)和報(bào)酬的一種租借。

　　Financing lease is in essence carrying all risk associated with an entire asset rights and rewards of a loan.

　　(一)融資租借事務(wù)的流轉(zhuǎn)稅處理和繳稅調(diào)整

　　(a) the tax handling of financing lease transaction and tax adjustments

　　按照《國(guó)家稅務(wù)總局對(duì)于融資租借事務(wù)征收營(yíng)業(yè)稅疑問(wèn)的告訴》(國(guó)稅函發(fā)[1995]656號(hào))的規(guī)矩，對(duì)經(jīng)對(duì)外貿(mào)易經(jīng)濟(jì)合作部同意的運(yùn)營(yíng)融資租借事務(wù)的外商投資公司和外國(guó)公司打開(kāi)的融資租借事務(wù)，與經(jīng)中國(guó)人民銀行同意的運(yùn)營(yíng)融資租借事務(wù)的內(nèi)資公司打開(kāi)的融資租借事務(wù)一樣對(duì)待，按照融資租借征收營(yíng)業(yè)稅?！秶?guó)家稅務(wù)總局對(duì)于融資租借事務(wù)征收流轉(zhuǎn)稅疑問(wèn)的告訴》(國(guó)稅函[2000]514號(hào))的有關(guān)規(guī)矩，同樣適用于對(duì)外貿(mào)易經(jīng)濟(jì)合作部同意運(yùn)營(yíng)融資租借事務(wù)的外商投資公司和外國(guó)公司所從事的融資租借事務(wù)。別的單位從事的融資租借事務(wù)，租借的貨品的所有權(quán)轉(zhuǎn)讓給承租方，征收增值稅，不征收營(yíng)業(yè)稅;租借的貨品的所有權(quán)未轉(zhuǎn)讓給承租方，征收營(yíng)業(yè)稅，不征收增值稅。

　　For financing in accordance with the state administration of taxation on loan transaction imposes business tax question tell "(guoshuihan [1995] no. 656), for the approval of the ministry of foreign trade and economic cooperation of operating financing lease transactions of foreign investment companies and foreign companies to open the financing lease transaction, and agreed to by the people's bank of China operating financing lease transactions of domestic company financing lease open transaction treated, according to the financing lease to impose business tax. The state administration of taxation for financing lease transaction levy tax question tell "(guoshuihan [2000] no. 2000) of the relevant rules, apply to the ministry of foreign trade and economic cooperation to operating financing lease transactions of foreign investment companies and foreign companies are engaged in financing lease transactions. Other units engaged in financing lease transaction, loan transfer the ownership of the goods to the lessee, the VAT, not to impose business tax; Loan of the ownership of the goods is not transferred to the lessee, sales tax, no VAT.

　　財(cái)政部、國(guó)家稅務(wù)總局《對(duì)于轉(zhuǎn)發(fā)(國(guó)務(wù)院對(duì)于調(diào)整金融保險(xiǎn)業(yè)稅收政策有關(guān)疑問(wèn)的告訴)的告訴(財(cái)稅字[1997]045號(hào))規(guī)矩：納稅人運(yùn)營(yíng)融資租借事務(wù)，以其向承租者收取的悉數(shù)價(jià)款和價(jià)外費(fèi)用(包含殘值)減去租借方承擔(dān)的租借貨品的實(shí)習(xí)本錢后的余額為收入。租借貨品的實(shí)習(xí)本錢，包含由租借方承擔(dān)的貨品購(gòu)入價(jià)、關(guān)稅、增值稅、消費(fèi)稅、運(yùn)雜費(fèi)、裝置費(fèi)、保險(xiǎn)費(fèi)等費(fèi)用。對(duì)融資租借公司的境外外匯告貸利息支出在納稅時(shí)能否予以扣減，國(guó)度稅務(wù)總局理解如下：

　　The ministry of finance, state administration of taxation for forwarding (to adjust the financial insurance industry of the state council tax policies related to doubt tell) told (tax word [1997] no. 045) rules: taxpayers operating financing lease transactions, with its charge tenants all price and other charges (including the salvage value) minus the loan for the balance of the practice of loan items in the capital income. Internship of loan items in the capital, loan contains bear of the purchase price of the goods, customs, value added tax, consumption tax, freight, installation fee, insurance fee. In the financing lease company outside the territory of foreign countries interest expenses can be deducted when the tax, the state administration of taxation understanding is as follows:

　　納稅人運(yùn)營(yíng)融資租借事務(wù)，以其向承租者收取的悉數(shù)價(jià)款和價(jià)外費(fèi)用減去租借方承擔(dān)的租借貨品的實(shí)習(xí)本錢后的余額為收入，并依此征收營(yíng)業(yè)稅。租借貨品的實(shí)習(xí)本錢，包含納稅

　　Taxpayers operating financing lease transactions, with its charge tenants all the price and other charges minus loan will take the balance of the internship of loan items in the capital income, and in accordance with the collection of business tax. Internship of loan items in the capital, including taxes

　　人為購(gòu)置租借貨品而發(fā)生的境外外匯告貸利息支出。本規(guī)矩自1999年7月1日起履行。此前各地在履行中不論能否容許扣減境外外匯告貸利息支出，對(duì)納稅人以往的收入均不再調(diào)整。

　　People purchase foreign exchange loan products of countries interest payments. This rule since July 1, 1999. After all whether can allow the deduction of foreign exchange in the performance of countries interest payments, income to the taxpayers in the past are no longer to adjust.

　　(二)融資租借事務(wù)的所得稅處理和繳稅調(diào)整

　　(2) the financing lease business income tax treatment and tax adjustment

　　融資租入的固定資產(chǎn)在會(huì)計(jì)和稅收上均容許獲取折舊。新會(huì)計(jì)準(zhǔn)則規(guī)矩，融資租借租入的固定資產(chǎn)，應(yīng)當(dāng)選用與自有應(yīng)計(jì)折舊資產(chǎn)相一致的折舊政策。不一樣的地方在于，折舊方法和折舊年限以及估量?jī)魵堉档染嬖诒囟ǖ牟町悺?/span>

　　The financing of the rented fixed assets in which allow access to depreciation accounting and tax. New accounting rules, the financing lease of the rented fixed assets, should choose consistent with their own accrued depreciation of assets depreciation policy. Different is that the fixed number of year of the depreciation method and depreciation and measure net salvage value, etc. There will be differences.

　　金融保險(xiǎn)公司以融資租借方法租入的不按固定資產(chǎn)處理的電腦及其輔佐設(shè)備，其租借費(fèi)可在租借期內(nèi)均勻攤銷，但起碼不得短于三年。

　　Financial insurance company to finance leasing shall not according to the fixed assets loan method to deal with computer and for equipment, the rental fee can be evenly during the loan period amortization, but at least shall not be less than three years.

　　在稅務(wù)處理上，國(guó)家容許從事信貸、租借事務(wù)的公司計(jì)提壞賬準(zhǔn)備金，主要是保證該類公司在運(yùn)營(yíng)期內(nèi)發(fā)生的壞賬丟失可均衡地得以稅前扣減。因此，其在盈利期或虧本期均可根據(jù)《中華人民共和國(guó)外商投資公司和外國(guó)公司所得稅法實(shí)施細(xì)則》第二十五條及《國(guó)家稅務(wù)局對(duì)于外商投資公司和外國(guó)公司所得稅法若干事務(wù)處理疑問(wèn)的告訴(國(guó)稅發(fā)[1991]165號(hào))》的有關(guān)規(guī)矩計(jì)提壞賬準(zhǔn)備金。

　　On the tax treatment, countries allow is engaged in the provision for bad debts credit, loan affairs of the company set up, mainly is to guarantee the company in bad debt loss occurred in the period of operation can be balanced to pre-tax deduction. Therefore, the stage in the profit or a loss can be according to the law of the People's Republic of China on foreign investment company and the detailed rules for the implementation of foreign company income tax law article 25 and the state administration of taxation and foreign corporation income tax law for foreign investment company number of transaction processing question tell (guoshuifa [1991] no. 1991) the relevant rules of provision for bad debts reserves.

　　(三)融資租借事務(wù)別的稅種的稅務(wù)處置和納稅調(diào)整

　　(3) financing lease transaction other taxes tax treatment and tax adjustment

　　1.銀行及其金融機(jī)構(gòu)運(yùn)營(yíng)的融資租借事務(wù)，是一種以融物方法抵達(dá)融資目的的事務(wù)，實(shí)習(xí)上是分期償還的固定資金告貸。因此，對(duì)融資租借合同，可據(jù)合同所載的房錢總額暫按“告貸合同”計(jì)稅貼花。

　　1. Banks and financial institutions operating financing lease transactions, is a kind of method to it arrived in financing transactions, internship is paid in installments with the fixed capital countries. Therefore, the financing lease contract, according to the total amount of money contained in the contract by temporarily "countries contract" tax decals.

　　2.對(duì)于融資租借房子的情況因?yàn)樽饨栀M(fèi)包含購(gòu)進(jìn)房子的價(jià)款、手續(xù)費(fèi)、告貸利息等，與普通房子租借的“房錢”內(nèi)涵不一樣，且租借期滿后，當(dāng)承擔(dān)方償還最終一筆租借費(fèi)時(shí)，房子產(chǎn)權(quán)要搬運(yùn)到承租方，這實(shí)習(xí)上是一種變相的分期付款購(gòu)置固定資產(chǎn)的方法，所以在計(jì)征房產(chǎn)稅時(shí)應(yīng)以房產(chǎn)余值核算征收。至于租借時(shí)期房產(chǎn)稅的納稅人，可由各地根據(jù)實(shí)習(xí)情況斷定。

　　2. In the case of financing lease the house because rental fee includes purchase price of the house, fees, and countries of interest, and common house loan "for" the connotation is different, and after the expiry of the lease, when take party to repay a loan eventually time-consuming, house property for handling to the lessee, this practice is a disguised form of installment purchase of fixed assets method, so the duty should be to real estate property tax residual value accounting. As for property tax taxpayer, loan period can be decided by around according to practice condition.

　　濟(jì)南代辦公司注冊(cè):http://www.www.cdmlwx.com/