What are the preferential policies for registering a financial leasing company?

What are the preferential policies for registering a financial leasing company? What are the preferential policies for registering a financial leasing company on behalf of @MU东东3@Where can I register a financial leasing company
What are the preferential policies for registering a financial leasing company on behalf of @MU东东3@where Can you register a financial leasing company
What are the preferential policies for registering a financial leasing company @Mudongdong3@ Where can you register a financial leasing company
Since the establishment of each trade zone, China's financial leasing industry has received various preferential policies Under the blessing of , it developed rapidly in the form of agglomeration effect. Taking the Tianjin Free Trade Zone as an example, according to statistics from the China Leasing Alliance and Tianjin Binhai Financial Leasing Research Institute, as of the end of this year, the number of various financial leasing companies headquartered in Tianjin reached 20,000, which is more than the number at the beginning of the year, and the growth rate is close to that of the headquarters. The registered capital of the enterprise reached 100 million yuan, an increase of 100 million yuan over the previous year.
Comparison of the tax system between financial leasing and general leasing
Financial leasing pays less tax in business tax and stamp duty than general leasing. However, since the expenditures of financial leases are capitalized in the accounting entries, they cannot become operating costs for pre-tax deductions for income tax, and are not as taxable income as the leasing expenditures of general leases that can be deducted from income tax.
Turnover tax. In a general lease, the lessor is required to pay business tax on the rental income. In financial leasing, the tax base of the business tax paid by the lessor is smaller than that of the general lessor. According to the "Notice of the State Administration of Taxation on the Issue of Collection of Turnover Tax on Financial Leasing Business" (Guo Shui Han [ ]), my country's financial leasing is levied business tax according to the tax items of the financial industry, and the tax base is deducted. Specifically, the lessor pays the lessee The tax rate for the balance of the total price collected and extra-price expenses (including residual value) minus the actual cost of the leased goods borne by the lessor, starting from the month and day of the third year, is also .
Income tax. In terms of pre-tax deductions for income tax, according to Article 47 of the "Implementation Regulations of the Enterprise Income Tax Law of the People's Republic of China": The lease fees paid by an enterprise to rent fixed assets according to the needs of production and operation activities shall be deducted in accordance with the following methods: Lease in the form of operating lease The leasing expenses incurred by leasing fixed assets under financing leasing shall be deducted evenly according to the lease term. The part that constitutes the value of fixed assets leasing under financing leasing shall be deducted as depreciation expenses in installments according to regulations. The leasing expenses of a finance lease cannot be deducted before income tax, only depreciation expenses can be deducted, while all leasing expenses of a general lease can be deducted. The corporate income tax rate is. In terms of pre-tax deductions for income tax, the deductible taxable income of general leases is greater than that of finance leases, but this is mainly due to the fact that the economic substance of finance leases determines that they are capitalized in accounting treatment.
Stamp duty. Both the lessor and the lessee must pay the contract rent as stamp duty. During the entire financial leasing transaction process, the stamp duty rate paid by the lessor and lessee is lower than that of a general lease. The current annual stamp tax tax rate table does not list the tax rate for financial lease contracts. In practice, the general approach is to compare the stamp tax rate for financial lease contracts with the loan contract, and the tax rate is . The stamp tax for purchase contracts is compared with the purchase and sale contract, and the tax rate is .3.
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Beijing Zhidong International Investment Management Co., Ltd. is the registered agent for financial leasing companies in Beijing, Tianjin and Shanghai Free Trade Zones, providing one-stop service throughout the process, with high efficiency, low price and safety. reliable! Registration Hotline Mu Dongdong
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What are the preferential policies for registering a financial leasing company @ Mu Dongdong 3 @ Where can I register a financial leasing company
What are the preferential policies for registering a financial leasing company on my behalf @ Mu Dongdong 3 @ Where can I register a financial leasing company
What are the preferential policies for registering a financial leasing company @Mudongdong3@ Where can I register a financial leasing company