濟南代辦公司注冊：融資租借事務的會計處理?

　　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，其房錢開銷不得扣減，但可按規矩獲取折舊費用。融資租借是指在實質上搬運與一項資產所有權有關的悉數危險和報酬的一種租借。濟南代辦公司注冊

　　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，租借資產的悉數權轉讓給承租方;

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

　　(二)租借期為資產運用年限的大部分(75%或以上);

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

　　(三)租借期內租借最低付款額大于或底子等于租借初步日資產的公正價值。

　　(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《國家稅務總局對于履行(公司會計準則>需要理解的有關所得稅疑問的告訴》(國稅發[2003]45號)，從2003年起，區分融資租借與運營租借標準按《公司會計準則》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.

　　融資租借是在本質上搬運與一項資產悉數權有關的悉數危險和報酬的一種租借。

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

　　(一)融資租借事務的流轉稅處理和繳稅調整

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

　　按照《國家稅務總局對于融資租借事務征收營業稅疑問的告訴》(國稅函發[1995]656號)的規矩，對經對外貿易經濟合作部同意的運營融資租借事務的外商投資公司和外國公司打開的融資租借事務，與經中國人民銀行同意的運營融資租借事務的內資公司打開的融資租借事務一樣對待，按照融資租借征收營業稅。《國家稅務總局對于融資租借事務征收流轉稅疑問的告訴》(國稅函[2000]514號)的有關規矩，同樣適用于對外貿易經濟合作部同意運營融資租借事務的外商投資公司和外國公司所從事的融資租借事務。別的單位從事的融資租借事務，租借的貨品的所有權轉讓給承租方，征收增值稅，不征收營業稅;租借的貨品的所有權未轉讓給承租方，征收營業稅，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.

　　財政部、國家稅務總局《對于轉發(國務院對于調整金融保險業稅收政策有關疑問的告訴)的告訴(財稅字[1997]045號)規矩：納稅人運營融資租借事務，以其向承租者收取的悉數價款和價外費用(包含殘值)減去租借方承擔的租借貨品的實習本錢后的余額為收入。租借貨品的實習本錢，包含由租借方承擔的貨品購入價、關稅、增值稅、消費稅、運雜費、裝置費、保險費等費用。對融資租借公司的境外外匯告貸利息支出在納稅時能否予以扣減，國度稅務總局理解如下：

　　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:

　　納稅人運營融資租借事務，以其向承租者收取的悉數價款和價外費用減去租借方承擔的租借貨品的實習本錢后的余額為收入，并依此征收營業稅。租借貨品的實習本錢，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

　　人為購置租借貨品而發生的境外外匯告貸利息支出。本規矩自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，對納稅人以往的收入均不再調整。

　　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)融資租借事務的所得稅處理和繳稅調整

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

　　融資租入的固定資產在會計和稅收上均容許獲取折舊。新會計準則規矩，融資租借租入的固定資產，應當選用與自有應計折舊資產相一致的折舊政策。不一樣的地方在于，折舊方法和折舊年限以及估量凈殘值等均存在必定的差異。

　　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.

　　金融保險公司以融資租借方法租入的不按固定資產處理的電腦及其輔佐設備，其租借費可在租借期內均勻攤銷，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.

　　在稅務處理上，國家容許從事信貸、租借事務的公司計提壞賬準備金，主要是保證該類公司在運營期內發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《中華人民共和國外商投資公司和外國公司所得稅法實施細則》第二十五條及《國家稅務局對于外商投資公司和外國公司所得稅法若干事務處理疑問的告訴(國稅發[1991]165號)》的有關規矩計提壞賬準備金。

　　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)融資租借事務別的稅種的稅務處置和納稅調整

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

　　1.銀行及其金融機構運營的融資租借事務，是一種以融物方法抵達融資目的的事務，實習上是分期償還的固定資金告貸。因此，對融資租借合同，可據合同所載的房錢總額暫按“告貸合同”計稅貼花。

　　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.對于融資租借房子的情況因為租借費包含購進房子的價款、手續費、告貸利息等，與普通房子租借的“房錢”內涵不一樣，且租借期滿后，當承擔方償還最終一筆租借費時，房子產權要搬運到承租方，這實習上是一種變相的分期付款購置固定資產的方法，所以在計征房產稅時應以房產余值核算征收。至于租借時期房產稅的納稅人，可由各地根據實習情況斷定。

　　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.

　　濟南代辦公司注冊:http://www.chnew.cn/