How to settle the construction equipment lease?

The contract is an equipment lease, and the invoicing is a service fee, resulting in a discrepancy between the contract and the invoice, and the tax authorities will be punished after the revenue is confirmed and recorded.

There are two ways to see which one you need, according to the provisions of the accounting standards for construction enterprises, for the machinery use fee that can be directly included in the cost object is directly included in the construction cost, and cannot be directly included in the cost object, it is first collected in the mechanical operation account, and distributed according to a certain proportion at the end of the period. Accounting entries for this practice: Direct Entry:

Borrow: Engineering Construction - Contract Cost - Machinery Usage Fee - **Project Credit: Accounts Payable - Lease Fee Payable - **Unit or:

Bank Deposits Cash in Inventory Internal Transactions and Other Aggregated: Borrow: Machinery Operations - Internal Leasing (External Leasing) - * Equipment Credit:

Accounts Payable... or internal transactions or bank deposits or cash on hand allocation: debit:

Engineering Construction - Contract Cost - Machinery Usage Fee - **Project Loan: Machinery Operation —。。 In actual work, the unit generally needs to count how much machinery is consumed in the whole process of project use.

If you adopt the above approach, you need to add two to calculate, in order to facilitate statistics, you can do this for the part directly included in the cost object, first through the mechanical operation to transfer it, after doing the accounting, then do the distribution step, so that the remaining part at the end of the period is the part that needs to be allocated, so that it is mainly convenient to count, depending on your personal needs. At the same time, the above mentioned certain proportion, the general construction site can do the fine management of mechanical shift records, if so, you can directly according to the shift record memory distribution becomes. If you can't achieve such fine management, you can directly allocate the amount of construction work during the sub-project at the end of the period.

Summary. Hello, the financial accounting of the construction equipment leasing company should implement the "Accounting Standards for Small Enterprises" or "Accounting Standards for Business Enterprises", and make accounts according to the methods stipulated: (1) If it is rented equipment, when collecting rent, your unit should issue a lease invoice and record it according to the invoice.

Borrow: bank deposits, etc. Credit: main business income (or other business income) (2) If it is leased equipment, when paying rent, it will be recorded according to the lease invoice obtained.

Borrow: management expenses or manufacturing costs, etc. - lease fees Credit: bank deposits, etc.

Hello, the financial accounting of the construction socks rough equipment leasing company should implement the "Accounting Standards for Small Enterprises" or "Accounting Standards for Business Enterprises", and make accounts according to the methods prescribed by Xuqing Town: (1) If it is rented equipment, when collecting rent, your unit should issue a lease invoice and record it according to the invoice. Borrow:

Bank deposits, etc.: main business income (or other business income) (2) In the case of leased equipment, when paying rent, it shall be recorded according to the lease invoice from which the poor auction was obtained. Borrow:

Management expenses or manufacturing expenses, etc. - lease fees Credit: bank deposits, etc.

Leasing services belong to the category of modern services within the scope of value-added tax, and they can be divided into movable property leasing and immovable property leasing in scope. The tax rate for movable property lease is 13%, the tax rate for real estate lease is 9%, and the tax rate for machinery lease is 13%.

Direct entry: borrow: engineering construction - contract cost - machinery use fee - ** project.

Credit: Accounts Payable - Lease Fees Payable - ** Units.

Or: bank deposits, cash on hand, internal transactions, etc.

Aggregated: Borrow: Machinery Work - Internal Leasing (External Rental) - * Equipment.

Credit: Accounts Payable... or internal transactions or bank deposits or cash on hand.

Distribution: Borrow: Engineering construction - the same cost of the joint or finch stool - machinery use fee - ** project.

Credit: Mechanical Operations.

The rental fee will be charged according to the content of the rental contract and the start and end dates. (including the extension of the contract date shall be charged according to the provisions of the contract) The withdrawal fee of the shirt brigade shall be withdrawn according to the regulations of the department.

Debit: Bank deposits or accounts receivable.

Credit: Other business income.

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Construction equipment leasing does not include construction machinery leasing Legal analysis: construction machinery and equipment leasing is generally divided into: asphalt mixing plant, stabilized soil plant mixing equipment, tandem roller, excavator, loader, asphalt paver, stabilized soil paver, grader, road mixer, road milling machine, crane, bulldozer and other construction machinery and equipment.

Does construction equipment leasing include construction machinery leasing?

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We'll be happy to answer for you. ：<

Construction equipment leasing does not include construction machinery leasing Legal analysis: construction machinery and equipment leasing is generally divided into: asphalt mixing plant, stabilized soil plant mixing equipment, tandem roller, excavator, load concealment machine, asphalt paver, limb stabilized soil paver, grader, road mixer, road milling machine, crane, bulldozer and other construction machinery and equipment.

Legal basis: Article 707 of the Civil Code of the People's Republic of China for the middle limb of Menghua If the lease period is more than six months, it shall be in written form. If the parties do not adopt the written form and the lease term is determined by the in-type mountain method, it shall be deemed to be an indefinite lease.

If the lease term is fixed, it shall be regarded as an indefinite lease. Article 710 If the lessee uses the leased property in accordance with the agreed method or according to the quality of the leased property, resulting in the loss of the leased property, it shall not be liable for compensation for the leased property. Article 715 The lessee may, with the consent of the lessor, make improvements to the leased property or add other things.

If the lessee improves or adds other things to the leased property without the consent of the lessor, the lessor may request the lessee to restore the original state or compensate for losses.