當(dāng)你手中流動(dòng)資金不足,，又面臨必須進(jìn)行固定資產(chǎn)——機(jī)械的大金額投入時(shí),，可以考慮與我們配合，進(jìn)行如下操作：
融資
租賃和傳統(tǒng)租賃一個(gè)本質(zhì)的區(qū)別就是：傳統(tǒng)租賃以承租人租賃使用物件的時(shí)間計(jì)算租金,，而融資租賃以承租人占用融資成本的時(shí)間計(jì)算租金,。是市場經(jīng)濟(jì)發(fā)展到一定階段而產(chǎn)生的一種適應(yīng)性較強(qiáng)的融資方式,，是20世紀(jì)50年代產(chǎn)生于美國的一種新型交易方式，由于它適應(yīng)了現(xiàn)代經(jīng)濟(jì)發(fā)展的要求,，所以在20世紀(jì)60～70年代迅速在全世界發(fā)展起來,，當(dāng)今已成為企業(yè)更新設(shè)備的主要融資手段之一，被譽(yù)為“朝陽產(chǎn)業(yè)”,。我國20世紀(jì)80年代初引進(jìn)這種業(yè)務(wù)方式后,，三十多年來也得到迅速發(fā)展，但比起發(fā)達(dá)國家來,，租賃的優(yōu)勢還遠(yuǎn)未發(fā)揮出來,，市場潛力很大。
(1)分期付款是一種買賣交易,，買者不僅獲得了所交易物品的使用權(quán),，而且獲得了物品的所有權(quán)。而融資租賃則是一種租賃行為,，盡管承租人實(shí)際上承擔(dān)了由租賃物引起的成本與風(fēng)險(xiǎn),，但從法律上講，租賃物所有權(quán)名義上仍歸出租人所有,。
(3)上面兩條導(dǎo)致兩者在稅務(wù)待遇上也有區(qū)別,。融資租賃中的出租人可將攤提的折舊從應(yīng)計(jì)收入中扣除，而承租人則可將攤提的折舊費(fèi)從應(yīng)納稅收入中扣除,，在分期付款交易中則是買方可將攤提的折舊費(fèi)從應(yīng)納稅收入中扣除,，買者還能將所花費(fèi)的利息成本從應(yīng)納稅收入中扣除，此外,，購買某些固定資產(chǎn)在某些西方國家還能享受投資免稅優(yōu)惠,。
(4)在期限上，分期付款的付款期限往往低于交易物品的經(jīng)濟(jì)壽命期限,，而融資租賃的租賃期限則往往和租賃物品的經(jīng)濟(jì)壽命相當(dāng),。因此，同樣的物品采用融資租賃方式較采用分期付款方式所獲得的信貸期限要長,。
(5)分期付款不是全額信貸,，買方通常要即期支付貸款的—部分；而融資租賃則是一種全額信貸,，它對租賃物價(jià)款的全部甚至運(yùn)輸,、保險(xiǎn)、安裝等附加費(fèi)用都提供資金融通,。雖然融資租賃通常也要在租賃開始時(shí)支付一定的保證金，但這筆費(fèi)用一般較分期付款交易所需的即期付款額要少得多(例如在進(jìn)出口貿(mào)易中買方至少需現(xiàn)款支付15%的貨款),。因此,，同樣一件物品，采用融資租賃方式提供的信貸總額一般比分期付款交易方式所能夠提供的要大,。
(6)融資租賃與分期付款交易在付款時(shí)間上也有差別,。前者一般在每期期末，通常在分期付款之前還有一寬限期,，分期付款一般沒有寬限期,，交易開始后就需支付租金，因此,，分期款支付通常在每期期初,。
(7)融資租賃期滿時(shí)租賃物通常留有
殘值，承租人一般不能對租賃物任意處理,，需辦理交換手續(xù)或購買等手續(xù),。而分期付款交易的買者在規(guī)定的分期付款后即擁有了所交易物品,，可任意處理之。
(8)融資租賃的對象一般是壽命較長,、價(jià)值較高的物品,，如機(jī)械設(shè)備等。
When you do not have enough working capital, and you have to invest a large amount of fixed assets - machinery, you can consider cooperating with us to carry out the following operations:
One of the essential differences between financial leasing and traditional leasing is that traditional leasing calculates rent according to the time when the lessee leases the objects, while financial leasing calculates rent according to the time when the lessee occupies the financing cost. It is a kind of financing method with strong adaptability that is produced when the market economy develops to a certain stage. It is a new type of trading method that was produced in the United States in the 1950s. Because it adapts to the requirements of modern economic development, it developed rapidly in the 1960s-1970s all over the world. Today, it has become one of the main financing means for enterprises to update equipment, and it is known as "sunrise industry" " After the introduction of this business mode in the early 1980s, China has also achieved rapid development in more than 30 years. However, compared with developed countries, the advantages of leasing are far from being realized and the market potential is great.
Difference from installment
(1) Installment payment is a kind of transaction in which the buyer not only obtains the right to use the traded goods, but also obtains the ownership of the goods. Financial leasing is a kind of leasing behavior. Although the lessee actually bears the cost and risk caused by the leased property, the ownership of the leased property still belongs to the lessor in name.
(2) Financial leasing and installment payment are also different in accounting treatment. In the financial lease, the ownership of the lease item belongs to the lessor, and the lease item is regarded as a long-term receivable; the lessee is included in the fixed assets for depreciation. The items purchased on instalments are owned by the buyer and are therefore included in the buyer's balance sheet and depreciated by the buyer.
(3) The above two lead to differences in tax treatment. In financial leasing, the lessor can deduct the amortized depreciation from the accrued income, while the lessee can deduct the amortized depreciation from the taxable income, in installment transaction, the buyer can deduct the amortized depreciation from the taxable income, the buyer can also deduct the interest cost of the expenses from the taxable income, in addition, the buyer can purchase some fixed assets in some western regions China can also enjoy tax-free investment.
(4) In terms of term, the payment term of installment is often lower than the economic life of the traded goods, while the lease term of financial leasing is often the same as the economic life of the leased goods. As a result, the term of credit for the same goods obtained by financial leasing is longer than that obtained by installment payment.
(5) Installment payment is not full credit, and the buyer usually needs to pay part of the loan at sight; while financial leasing is a full credit, which provides financing for all the rental price and even the additional costs of transportation, insurance, installation, etc. Although financial leasing usually needs to pay a certain amount of deposit at the beginning of the lease, this fee is generally much less than the spot payment amount required by the installment transaction (for example, in the import and export trade, the buyer needs to pay at least 15% of the payment in cash). Therefore, for the same item, the total amount of credit provided by financial leasing is generally larger than that provided by installment trading.
(6) There are also differences in payment time between financial leasing and installment transactions. The former is generally at the end of each period, usually before the installment, there is a grace period. The installment generally has no grace period, and the rent needs to be paid after the transaction begins. Therefore, the installment payment is usually at the beginning of each period.
(7) At the expiration of the financial lease term, the lease item usually has residual value, and the lessee generally can't deal with the lease item arbitrarily, and needs to go through the exchange procedures or purchase procedures. And the buyer of installment transaction has the goods after the stipulated installment, which can be disposed of arbitrarily.
(8) The object of financial leasing is generally the items with long life and high value, such as machinery and equipment.
