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一、租赁还是仓储?盘活存量资产、提高资产使用效率,这是许多企业都面临的任务。对于闲置的房屋,将其出租给其他单位或个人经营使用,不失为一条解决问题的较好途径。但改变了资产使用主体后,也产生了相应的税收问题,我们可借下面一个例子进行分析:例1:甲公司为一内资企业,拥有一处闲置库房,原值1000万元,净值800万元。乙公司拟承租该库房,初步商定年租金为80万元。甲公司的管理层发现,对每年的租金收
First, leasing or warehousing, revitalizing stock assets and improving the efficiency of asset use are tasks that many companies are facing. For idle houses, renting it to other units or individuals for business use is a good way to solve the problem. However, after changing the subject of asset use, it also produced a corresponding taxation problem. We can use the following example to analyze: Case 1: A company is a domestic-funded enterprise and has an unused warehouse with an original value of 10 million yuan and a net value of 8 million yuan. yuan. Company B intends to lease the warehouse and initially negotiates an annual rent of 800,000 yuan. A company’s management found that for annual rent collection