How to finance lease with VAT invoice?
Pilot taxpayers engaged in financial leasing transactions accepted by the People's Bank of China, the China Banking Regulatory Commission or the Ministry of Commerce provide financial leasing services, and use the full amount of the received price and the extra price to issue VAT blog invoices, and deduct the difference when appealing.
The value-added tax invoice for financial leasing fixed assets has arrived. What about accounting treatment?
The VAT invoice from financing to fixed assets has arrived, and the accounting processing will be stopped:
1. On the initial date of the lease term, the enterprise takes the fair price (including value-added tax) of the leased property on the initial date of the lease as the lower of the present value of the shortest lease payment, plus initial direct expenses such as handling fees, attorney fees, information fees and stamp duty. Among them, it can be returned directly in the process of leasing and signing the lease convention, and the property can be leased to the deductible value-added balance.
Borrow: financial leasing of fixed assets is converted into fixed assets.
Unconfirmed financing cost
Loan: Long-term fast payment/bank deposit.
2. When paying the rent in each installment,
Borrow: Long-term sloppy money
Loans: bank deposits
How to use the invoice of financing lease equipment?
According to State Taxation Administration of The People's Republic of China's Report on the Collection of Transfer Tax on Financial Leasing Transactions (Guo Shui Han (2000) No.514), for financial leasing transactions undertaken by units that are prepared to lease transactions after being accepted by Huaxia People's Bank, regardless of whether the ownership of the leased property can be transferred to the lessee, transaction tax will be levied according to the relevant provisions of the Provisional Regulations on Transaction Tax, and no value-added tax will be levied. In the financial leasing transactions of other units, all the rights of the leased property are transferred to the lessee, and value-added tax is levied, but transaction tax is not levied; All the rights of the leased property are not transferred to the lessee, and transaction tax is levied, but value-added tax is not levied.
Article 1 of the Report of Yunnan Bangjia Taxation Bureau on Forwarding the Transfer Tax on Financial Leasing Transactions in State Taxation Administration of The People's Republic of China (Yunbang Tax Letter [20065438+0] No.93) stipulates that the financial leasing strategic rules developed by the People's Bank of China or non-bank financial institutions recognized by the Ministry of Foreign Trade and Economic Cooperation need to be subject to transaction tax.
Article 2 stipulates that if an enterprise that has not been accepted by the People's Bank of China or the Ministry of Foreign Trade and Economic Cooperation engages in the leasing of goods with the essence of financial leasing and meets one of the three preconditions, it shall be deemed that the ownership of the goods has been changed to that of the lessee, and the value-added tax shall be levied according to the full price increase charged to the lessee.
(a) The lessor has issued a sales invoice for the leased goods;
(2) The lessor fails to dispose of the fixed property or fails to mention it;
(3) The lessee has taken actions to purchase fixed assets for disposal or has withdrawn the leased property and depreciated it.
According to the above rules, even if the lessor should pay transaction tax, a transaction tax invoice should be issued for the furnishings rented by your company in the form of financial lease; Even if the lessor has to pay VAT, the lessor has to issue VAT invoices. In both cases, the invoice is handed over by the lessor to the lessee. If the lessee meets the above premise and obtains the VAT invoice according to the regulations, it can be deducted from the output tax.
How to finance lease with VAT invoice? The value-added tax invoice for financial leasing fixed assets has arrived. What about accounting treatment? How to use the invoice of financing lease equipment? The small series of account management network has been improved, please see!
How to finance lease with VAT invoice?
Pilot taxpayers engaged in financial leasing transactions accepted by the People's Bank of China, the China Banking Regulatory Commission or the Ministry of Commerce provide financial leasing services, and fully use the received price and the extra price to issue VAT blog invoices, and deduct the difference when appealing.
The value-added tax invoice for financial leasing fixed assets has arrived. What about accounting treatment?
The VAT invoice from financing to fixed assets has arrived, and the accounting processing will be stopped:
1. On the initial date of the lease term, the enterprise takes the fair price (including value-added tax) of the leased property on the initial date of the lease as the lower of the present value of the shortest lease payment, plus initial direct expenses such as handling fees, attorney fees, information fees and stamp duty. Among them, it can be returned directly in the process of leasing and signing the lease convention, and the property can be leased to the deductible value-added balance.
Borrow: financial leasing of fixed assets is converted into fixed assets.
Unconfirmed financing cost
Loan: Long-term fast payment/bank deposit.
2. When paying the rent in each installment,
Borrow: Long-term sloppy money
Loans: bank deposits
How to use the invoice of financing lease equipment?
According to State Taxation Administration of The People's Republic of China's Report on the Collection of Transfer Tax on Financial Leasing Transactions (Guo Shui Han (2000) No.514), for financial leasing transactions undertaken by units that are prepared to lease transactions after being accepted by Huaxia People's Bank, regardless of whether the ownership of the leased property can be transferred to the lessee, transaction tax will be levied according to the relevant provisions of the Provisional Regulations on Transaction Tax, and no value-added tax will be levied. In the financial leasing transactions of other units, all the rights of the leased property are transferred to the lessee, and value-added tax is levied, but transaction tax is not levied; All the rights of the leased property are not transferred to the lessee, and transaction tax is levied, but value-added tax is not levied.
Article 1 of the Report of Yunnan Bangjia Taxation Bureau on Forwarding the Transfer Tax on Financial Leasing Transactions in State Taxation Administration of The People's Republic of China (Yunbang Tax Letter [20065438+0] No.93) stipulates that the financial leasing strategic rules developed by the People's Bank of China or non-bank financial institutions recognized by the Ministry of Foreign Trade and Economic Cooperation need to be subject to transaction tax.
Article 2 stipulates that if an enterprise that has not been accepted by the People's Bank of China or the Ministry of Foreign Trade and Economic Cooperation engages in the leasing of goods with the essence of financial leasing and meets one of the three preconditions, it shall be deemed that the ownership of the goods has been changed to that of the lessee, and the value-added tax shall be levied according to the full price increase charged to the lessee.
(a) The lessor has issued a sales invoice for the leased goods;
(2) The lessor fails to dispose of the fixed property or fails to mention it;
(3) The lessee has taken actions to purchase fixed assets for disposal or has withdrawn the leased property and depreciated it.
According to the above rules, even if the lessor should pay transaction tax, a transaction tax invoice should be issued for the furnishings rented by your company through financial leasing; Even if the lessor has to pay VAT, the lessor has to issue VAT invoices. In both cases, the invoice is handed over by the lessor to the lessee. If the lessee meets the above premise and obtains the VAT invoice according to the regulations, it can be deducted from the output tax.
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