Explanation of terms of lease management, explanation of terms of financial leasing

At present, in accordance with the relevant laws and regulations and the entrustment of the tax department, the housing leasing management department levies the lease management fee on the housing lease, and collects the private housing lease tax and the housing lease tax of foreign enterprises in Shenzhen. Both the rental management fee and the housing rental tax are based on rent and are levied according to certain standards. 1. Identification of housing rental income (1) Principle of recognition of housing rental income The identification of housing rental income is the core issue of housing lease tax calculation.

There are two main principles for the determination of housing rental income: one is the principle of higher contract rent and guide rent, and the other is the principle of approved rent. The principle of which is higher between the contract rent and the guide rent Article 15 of the Regulations on Housing Leasing in the Shenzhen Special Economic Zone stipulates:

When the tax department and the district competent authority collect the relevant taxes or collect the housing lease management fee, the guide rent shall be used as the calculation base; If the rent agreed in the lease contract is higher than the guide rent, the rent agreed in the contract shall be used as the calculation base". Principle of Approved Rental Income Taking Bao'an District as an example, the Interim Measures for the Administration of the Collection and Administration of Private Housing Rental Taxes and Fees in Bao'an District divide private housing in Bao'an District into three categories: self-built houses for residents, non-self-built houses for residents, and fund-raising houses. Residents' non-self-built houses and fund-raising houses shall be determined by the principle of higher contract rent and guide rent.

Except for the self-built rental houses of residents that need to issue invoices according to the actual rental income, the rental income shall be determined according to the principle of the higher of the contract rent and the guide rent, and the rental income of other residents' self-built houses shall be determined by the method of verification. This kind of rent determined by the approved method is called the approved rent. (2) Methods and procedures for the verification of rental income from residents' self-built houses Calculation formula of verified rental income Verified rental income = residential rental income + commercial rental income Residential rental income = rentable residential area Residential guide rent Residential occupancy rate Commercial rental income = shop area Commercial guide rent Shop occupancy rate Rentable residential area = (number of floors of the whole house - number of floors used by the owner) Average floor area of each floor Shop area = actual area agreed in the contract between the two parties to the shop lease.

Through the predetermined system and operating procedures, we provide leasing and leasing related assembly line services for legal property owners and tenants from the perspective of fairness, consent and professionalism.

Financial leasing refers to the transaction in which the lessor purchases the leased object from the seller according to the lessee's choice of the seller (supplier), provides it to the lessee for use, the lessee pays the rent, the lease expires, and the ownership of the goods belongs to the lessee.

Extended Resources: Financial Leases.

Also known as financial leasing. It refers to an economic activity that combines financing and financing after the lessee selects the machinery and equipment, the lessor first purchases it, and then leases it to the lessee for use, and the lessee pays the rent on time.

After the expiration of the lease term, the leased equipment can be handled in three ways: surrendering, renewing or transferring to the lessee. Financial leasing is the most influential, widely used and most successful form of modern leasing.

Function. 1) Solve the problem of shortage of funds for the lessee, and promote the upgrading of its equipment and the development of the enterprise.

2) It provides investors with a new investment channel. Financial leases generally have a stable cash (rent) repatriation, so the risk is relatively small. The independence of the trust property is a feature of the system that ensures the safety of investors' funds.

3) It has opened up a promising business type for trust and investment companies.

General business processes.

Only subleases are described.

The general business process of other types of financial lease fund trusts is similar to this. Trust Legal Network reminds that the general business process of subleasing financial leasing fund trust includes Kuanshi:

1) Trust companies.

A purchase contract is signed with the supplier, and the trust company signs a financial lease contract with leasing company A.

Leasing company A signs a sublease contract with leasing company B;

2) Trust companies issue financial leasing fund trust plans.

Raise funds from investors;

3) The supplier submits the leased property to leasing company A (the first lessee);

4) Leasing company A (the second lessor) subleases the leased property to the leasing company B (the second lessee);

5) Leasing company B pays rent to leasing company A;

6) Leasing company A pays the rent paid by leasing company B to the trust company in the form of rent after deducting certain expenses;

7) The trust company pays the principal and income to the investor after deducting certain management and other related expenses from the rent paid by leasing company A.

Financial lease is the most common and basic form of non-bank finance in the world. It refers to the conclusion of a supply contract between the lessor and a third party (supplier) at the request of the lessee (user), according to which the lessor purchases the equipment selected by the lessee from the supplier at its expense. At the same time, the lessor enters into a lease contract with the lessee to lease the equipment to the lessee and collects a certain rent from the lessee.

Financial leasing means that the lessor purchases the leased object from the supplier and leases it to the lessee for use according to the specific requirements of the lessee for the leased object and the choice of the supplier, and the lessee pays the rent to the lessor in installments, and the ownership of the leased object belongs to the lessor during the lease period, and the lessee has the right to use the leased object. After the expiration of the lease term, the rent has been paid and the lessee has performed all its obligations in accordance with the provisions of the financial lease contract, if there is no agreement on the ownership of the leased property or the agreement is unclear, it may be supplemented by agreement; If a supplementary agreement cannot be reached, it shall be determined in accordance with the relevant terms of the contract or transaction customs, and if it is still uncertain, the ownership of the leased object shall belong to the lessor.

Financial leasing is a new type of financial industry integrating financing and financing, technology and technology upgrading. Due to the characteristics of the chain of the combination of financing and financing, the leasing company can handle the leased property when there is a problem, so the requirements for corporate credit and guarantee are not high when handling financing, so it is very suitable for small and medium-sized enterprise financing.

<> "Explanation of terms related to renting.

Explanation of terms. 1) Whole Lease: You rent an entire house.

2) Shared Apartment: You are renting only one of the n bedrooms, and the other rooms are occupied by other people.

3) Master bedroom Second bedroom: Generally, for two-bedroom or three-bedroom rooms, the larger bedroom is called the master bedroom (that is, the parents live in a family of three), and the small bedroom is called the second bedroom. That is to say, the ** that appears these 4 words is generally shared.

4) Formal single room: refers to a room that is not partitioned - it also indirectly tells you that this house is a share house. If it is a formal independent one-bedroom apartment, it is generally called a "regular one-bedroom" or "one-bedroom apartment".

5) Large studio: There is no separate living room, and the living room and bedroom are integrated into one. To put it simply, it is a large room + bathroom + kitchen (and possibly a balcony), which is actually just right if you live alone.

6) Deposit n to pay m: refers to the way to pay rent and deposit, such as deposit 1 to pay 3 = pay 1 month's rent as a deposit, pay rent every 3 months (3 months), that is to say, you need to call 4 months of rent for the first time (not counting the intermediary fee).

7) North-south transparency: It means that the window of the house is facing north and south, and there are windows on both sides of the north and south to ventilate. The worst thing is that the bedroom window is facing east, because the sun will wake you up in the morning, and the light in the house will be very dark in the afternoon.

Answer]: A Lease Management is a tenant who rents a property for the age of use. The essence of rental management is actually a typical service marketing and sales, in other words, it includes multiple comprehensive aspects such as service, sales, and marketing.