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設備融資租賃的問答
出處: 作者: [2011-10-28]

  問:融資租賃的含義和實質是什么?

  答:融資租賃(FinanceLeasing)是指出租人(租賃公司)根據承租人(融資申請人)對出賣人(設備供應商)的選擇,向出賣人購買租賃物并提供給承租人使用,承租人支付租金的交易。融資租賃實質上是轉移了與資產所有權有關的全部風險和報酬的租賃。

  

  問:融資租賃與銀行貸款相比,優勢主要體現在哪些方面?

  答:(一)程序簡單:融資租賃的信用審查的手續簡便,融資和融物為一體,大大節約了時間,使企業能在最短的時間內獲得設備使用權,進行生產經營,迅速抓住市場機會。而銀行審批環節多,審批時間長,審批手續較為繁瑣。

  (二)門檻低:中小企業由于自身原因,向銀行借貸缺乏信用和擔保,很難從銀行取得貸款。而大多數融資租賃公司所采用的方式,主要關心租賃項目自身的效益,相比銀行而言對企業盈利狀況和擔保的要求不高。融資租賃只能用在有長期回報的資產上做投融資方面的事情。

  (三)租約靈活。銀行貸款一般是采用整筆貸出,整筆歸還,在貸款歸還時面臨較大的資金壓力;而租賃公司卻可以根據每個企業的資金實力、銷售季節性等情況,為企業定做靈活的還款安排,例如不等額還款,使承租人能夠根據自己的企業狀況,定制租金償付表,合理安排資金。

  (四)單獨核算。融資租賃屬于表外融資,不體現在企業的資產負債表的負債項目中。而一般貸款則全部體現為企業的負債,影響企業的資信狀況。這對于需要多種渠道融資的企業,尤其是中小企業來講,是非常重要的。企業可以按租賃物的70%進行融資(租賃),從而節省流動資金并維護現有的信用額度。通過這種表外融資,解放流動資金,擴大資金來源,突破當前預算規模的限制。

  問:融資租賃買設備需要購買保險嗎?

  答:是的,一般租賃公司都會要求申請人為設備購買保險,保險期限即租賃期限。

  問:設備租賃結束后,可將已租賃結束的設備再向租賃公司申請融資嗎?

  答:可以的,租賃到期后,申請人可向租賃公司申請所有權不轉移,繼續以該設備作為租賃物,向租賃公司申請“售后回租”。

  問:租賃期內,承租人可以將租賃設備計入固定資產嗎?

  答:可以的,在資產負債表上分別體現在資金占用方固定資產項下和資金來源長期負債下。

  問:通過融資租賃的設備的折舊怎么計提?

  答:國家稅務總局規定,企業技術改造通過融資租賃購入的設備,折舊年限將按照租賃期限和國家規定的折舊期限孰短的原則來確定,但最短年限不短于3年。

  

地址:山西省太原市五一路168號亞特大廈12樓 郵編:030001 電話:0351-3575333
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