论文部分内容阅读
一、关于租凭费的计算问题,租赁费的计算要注意正确处理国家、集体、个人三者关系,目前确定租赁费的方法一般只考虑以下四个方面内容,一是以流动资金贷款利息率计算的流动资金占用费,二是以基建资金贷款利息率计算的固定基金占用费,三是服务费,四是地段费。这种方法,只考虑了对有形资产耗费的补偿,未考虑无形资产的效益。同时,服务费数值难以确定,有的承租人不接受缴纳这项费用。按照马克思主义的观点,租赁费是生产资料所有者在经济上的实现形式。它除了弥补企业资产的耗费外,还要对资产在正常经营条件下的增值,在资产所有者与经营者之间进行分配。因此,确定租赁费的方法,应以企业资产平均利润率为标准比较妥当。具体计算是:首先组织对企业资产进行评估,确定资产的实际值价;其次,根据评估后的资产价值计算出资产利润率,并以此作为资产的租赁费率。
First, regarding the calculation of lease fees, the calculation of lease fees should pay attention to the correct handling of the relationship among the state, the collective, and the individual. Currently, the method for determining the lease fee generally considers only the following four aspects. First, the interest rate for working capital loans. The calculated liquidity occupation fee is the fixed fund occupation fee calculated based on the loan interest rate of capital construction funds. The third is the service fee, and the fourth is the lot fee. This method only considers the compensation for the consumption of tangible assets and does not consider the benefits of intangible assets. At the same time, the service fee value is difficult to determine, and some tenants do not accept payment of this fee. According to the Marxist perspective, the lease fee is the economically realized form of the owner of the means of production. In addition to making up for the cost of corporate assets, it also assigns value to assets under normal operating conditions and distributes them between owners and operators of assets. Therefore, the method for determining the lease fee should be based on the average profit rate of corporate assets. The specific calculation is: First, the organization evaluates the company’s assets and determines the actual value of the assets. Second, the asset’s profit rate is calculated based on the assessed asset value and used as the asset’s rental rate.