Taxes to be paid for machinery and equipment leasing:

1. Business tax: machinery and equipment leasing is subject to the current Provisional Regulations on Business Tax, and the business tax is paid at the rate of 5% according to the rental income.

2. Urban construction tax is subject to the urban construction tax rate according to the business tax (urban construction tax rate: 7% if the taxpayer is located in the urban area; Where the taxpayer is located in a county or town, the tax rate is 5%;

If the taxpayer is not located in the urban area, county or town, the tax rate is 1%.) Calculate and pay

3. The education surcharge is calculated and paid at the rate of 3% according to the business tax

4. Enterprise income tax: the final settlement of the audit collection; If it is approved, the payable enterprise income tax = rental income * approved income rate * applicable tax rate.

Mechanical leasing is a tangible movable property leasing service, and the tax point for issuing special VAT invoices is 16%.

According to the Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the VAT Rate (Caishui [218] No.32), the VAT rate will be adjusted to 16 from May 1, 218. %. The tax rate for selling goods and services is 16%. For providing tangible movable property leasing services, the tax rate is 16%.

Taxpayers' taxable behavior is 6%, except for the following: providing transportation, postal services, basic telecommunications, construction, real estate leasing services, selling real estate and transferring land use rights, the tax rate is 1%. For cross-border taxable behaviors of domestic units and individuals, the tax rate is zero. Small-scale enterprises.

enterprises need to rent a batch of machinery and equipment for the production of products, and the rental expenses incurred should be included in the manufacturing expense account for accounting. Therefore, the accounting treatment of machinery rental is as follows:

When the machinery rental expenses are incurred,

Borrow: manufacturing expenses and other subjects

Taxes payable-VAT payable (input tax)

Loans: bank deposits and other subjects

Manufacturing expenses belong to. It is used to collect and distribute the indirect expenses incurred by enterprises for producing products and providing services, including wages and welfare funds, depreciation expenses, repair expenses, office expenses, utilities, consumption of machinery and materials, labor protection, shutdown losses during seasonal repairs, and other expenses that cannot be directly included in the production cost of products.