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进口设备往往具有单价高、保值性好、总价昂贵等特性,是非常适合采用租赁模式购置的天然租赁物。由于进口关税的原因,如果直接采取传统模式下的融资租赁,承租人会面临较大的税负压力。工银租赁创新采用在保税区设立SPV的方式,将融资租赁的交易双方锁定在“境内关外”的保税区中,一方面避免了租赁物名义出关给承租人所带来的税负,降低了承租人的综合融资成本;另一方面,SPV结构也有利于工银租赁集中管理各类项目公司,降低管理成本,提高进口保税租赁业务的可复制性。随着我国保税区数量的不断增加,保税租赁模式的运用将更加广泛。
Import equipment often has high unit price, good hedging, the total price is expensive and other characteristics, is very suitable for the use of rental mode purchase of natural leasing. Due to the import tariffs, the lessee will face greater tax burden if the financial leasing under the traditional mode is adopted directly. ICBC Leasing Innovation adopts the way of setting up SPV in the bonded area to lock the parties to the financial leasing in the bonded area of “inside and outside the territory”, on the one hand, avoids the tax burden brought to the lessee by the nominal exit of the leased property on the one hand, The lessee’s comprehensive financing costs; the other hand, SPV structure is also conducive to ICBC leasing centralized management of various types of project companies to reduce management costs and improve the importability of bonded rental business can be copied. With the continuous increase in the number of free trade zones in our country, the application of bonded leasing model will be more extensive.