develop the business without having ownership or operational control of the car, it is very difficult.Over time, you must either purchase a vehicle or take it out.It is no secret that entrepreneurs, especially at the initial stage of its activities, are experiencing an acute shortage of working capital.It does not always have the financial resources to acquire the necessary equipment.In the circumstances, leasing can provide a very substantial support for any enterprise.If we talk about the mechanism that lies behind this definition, the lease can be called a long-term lease.
First of all, it should be noted that the leasing transactions are committed not only with vehicles, but the equipment and real estate.This procedure provides for the participation of at least two parties - the lessor and lessee.In recent years, leasing has become engaged in commercial banks.By the process of compulsorily involved and insurance companies.Accounting of leasing operations carried out by each side independently.Lessee or person who receives a vehicle for rent, does not put it on the record.This property tax is not paid, and rental costs are counted as expenses.
This fact demonstrates that the entrepreneur is beneficial to take a car lease.If he bought it, then, according to the regulations, immediately began to pay property tax.While leasing operations allow you to have at the disposal of transport and to pay for the use gradually.The shape of the lease payment is the same as paying rent.To more specifically to represent the entire mechanism, it is necessary to say a few words about the leasing company.Most often it is a subsidiary of a commercial bank or group of banks is established.Its main task is to find customers and work with them.
When a client who wants to buy a car, start leasing operations.The first thing that a leasing company - get a bank loan.With this money purchased a vehicle that is chosen by the customer.Of course, the machine must be put on record in the traffic police.It is important to note that in the "owner" of the passport of a vehicle leasing company is recorded.Once again we must emphasize - the car belongs to the lessor.Her he transmits to the use of the client.The lessee uses the vehicle and a monthly fee for this leasing company.
The value of these payments calculated in advance and included in the contract.In this regard, it should be said that the taxation of leasing transactions carried out in the framework of the existing accounting system.The maximum tax burden shall leasing company.As for the client, then it is advantageous to buy a car, they say, from all sides.Property tax he pays, because the machine is on the balance of the leasing company.Scheduled lease payments are expensed, and thereby reduce the taxable base of income tax.And again, at the end of the leasing period the client has the option to purchase the car in the property at the residual value.
