1. In areas where there is no reform of the camp, the lease of tangible assets belongs to the business tax service lease category, and the business tax rate is 5%; Rental of tangible assets in the camp reform area belongs to the category of value-added tax. The general taxpayer's tax rate is 17%, and the equipment purchase value-added tax can be deducted, and the small-scale value-added tax is 3%, and there is no value-added tax deduction. Surcharges in Beijing are as follows: urban construction tax 7%, education fee 3% and local education fee 2%.

2. Equipment leasing is a form of exchange in which the user of the equipment rents from the owner of the equipment (such as the leasing company) and pays a certain rent, and enjoys the right to use the equipment during the lease period without changing the ownership of the equipment.

Second, the way of equipment leasing

1. Operating lease: Operating lease, also known as operating lease, means that the lessor not only provides the leased property to the lessee, but also bears the risks of maintenance, repair, depreciation and non-renewal of the leased property. Either party may cancel or terminate the lease in a certain way at any time within the specified time after notifying the other party;

This kind of lease has the characteristics of sellability, short-term and high rent, and is suitable for equipment with rapid technological progress, wide use and seasonal use; The rental fee for operating leased equipment is included in the enterprise cost, and enterprise income tax can be reduced or exempted. But once this is not investigated, it will be severely punished by law!

2. Financing lease: Financing lease means that both parties agree on the lease term and payment obligation, the lessor provides the specified equipment as required, and then recovers all the funds of the equipment in the form of rent, and the lessor is not responsible for the overall performance, maintenance and aging risk of the equipment;

This lease method is based on financing and long-term use of equipment, and the lease period is equal to or longer than the service life of the equipment. It has the characteristics of irreversibility and long lease term, and is suitable for expensive equipment such as large machine tools and heavy buildings.

The financial lessor's equipment belongs to the lessee's fixed assets, and the depreciation can be calculated as the enterprise cost, while the lease fee is generally not directly calculated as the enterprise cost, and is paid by the enterprise after tax. However, the interest and handling fee in the lease fee can be included in the cost of the enterprise at the time of payment and deducted from the taxable income.

Extended data:

Equipment lease means that the lessee enters into a long-term lease contract with the lessor in order to lease the equipment selected by the lessee from the manufacturer or seller. In equipment leasing, it is generally stipulated that the lessor will lease the right to use the equipment to the lessee within a certain period of time (at least one year) on the premise that the lessor legally owns the leased equipment and collects the rent; ?

The lessee has the right to use the leased equipment economically, that is, he has the right to normally occupy and use the leased equipment within a specified time (usually called the lease term), but he must pay the rent on schedule.

References:

Measures for the implementation of the pilot reform of business tax to value-added tax in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)