Leasing Is A Good Idea.

At present, leasing has been widely applied in the production and operation of enterprises, and many specialized leasing companies emerge as the times require.

At present, leasing has become an important means of tax planning in enterprise financial management, which is of great significance to lighten the tax burden of enterprises.

For the lessee, first, the lessee only needs to pay the rent on time to get the right to use the equipment. He does not need to fund the long-term ownership of the machinery and equipment, so as to avoid the impact of short-term capital centralized payment on the smooth turnover of the enterprise capital, and the risk that the funds are occupied for a long time or not at the time of operation. The two is that the rent paid by the leased enterprise can be deducted from the cost and has the effect of tax deduction.

As for the lessor, leasing can reduce the additional investment required for the use and management of machinery and equipment, as well as the rental income. The rental income is applicable to lower sales tax (tax rate of 5%), which is lower than the value-added tax burden (17%) applicable to the sales revenue of products.

When a lessor and a lessee belong to a conglomerate, leasing can make it directly and openly pfer assets from one enterprise to another, so as to realize the pfer of profits and expenses, and ultimately achieve the purpose of lighten the tax burden of the whole group.

For example, a production line of a business enterprise within a conglomerate is worth 2 million yuan. Before the lease, the profit of the equipment is 240 thousand yuan per year, and the applicable rate of income tax is 33%, that is, annual tax payable = 24 * 33% = 7.92 (10000 yuan).

After planning, the production line is leased to the same group of B enterprises. The annual rental income is 150 thousand yuan (the rent level is the same as that of the third party to the independent one, which is in line with the principle of independent accounting).

A company will rent the production line for rent income of 15 x 5% = 0.75 (10000 yuan); and B, after the lease, if the product profit margin remains unchanged (240 thousand yuan), the annual profit of the enterprise can be reduced to 90 thousand yuan due to the reduction of rental income, and the applicable tax rate is 27% (the annual income of 30 thousand yuan or more below 100 thousand yuan applies to the income tax rate of 27%).

Therefore, after the lease, the total tax burden of the enterprise group was reduced from 79 thousand and 200 yuan to 31 thousand and 800 yuan (0.75 + 2.43), and the tax saving was 47 thousand and 400 yuan.

If the difference between the tax rate applied by a and B enterprises is greater, the lower the rent is, the more profits will be pferred from a business to B, the greater the tax burden will decrease, and the greater the profit margin of the whole group will be, the better the effect of tax planning will be.

Even if the tax rates applied by a and B enterprises are the same, the purpose of lightening the tax burden can be achieved through leasing.