Leasing finansowy

Polega na oddaniu rzeczy w użytkowanie, w zamian za raty leasingowe. Przedmiot leasingu jest własnością leasingodawcy, amortyzuje go leasingobiorca, natomiast przeniesienie tytułu własności może być zagwarantowane w umowie. Firma zwiększa w ten sposób wartość swojego majątku nie ponosząc dodatkowych kosztów po zakończeniu umowy, a zwiększona forma amortyzacji pozwala regulować jej koszty i dochody.
Zawiera klauzulę opcji na sprzedaż przedmiotu leasingu po zakończeniu okresu umowy. Oznacza to iż leasingobiorca ma prawo wykupu rzeczy oddanej mu w leasing. Leasing finansowy jest więc zbliżony do kredytu lub pożyczki. Przedmiotem „pożyczki” jest tu środek trwały a nie gotówka.

Rata leasingowa w leasingu finansowym podzielona jest na część kapitałową i odsetkową. Część odsetkowa stanowi koszt uzyskania przychodu u leasingobiorcy, a część kapitałowa traktowana jest jak kapitał przy operacji kredytowej – obniża zysk po opodatkowaniu u leasingobiorcy. Leasing finansowy dla celów podatku VAT rozliczany jest tak jak leasing operacyjny. W przypadku leasingu finansowego podatek VAT od rat leasingowych jest płatny z góry za cały okres trwania umowy leasingu (zazwyczaj w ciągu 7 dni po odbiorze przedmiotu leasingu), inaczej niż w leasingu operacyjnym gdzie podatek VAT jest płatny z każdą ratą leasingową.

22 komentarzy
  1. OTP Token
    OTP Token says:

    Wow, awesome blog layout! How long have you been blogging for? you made blogging look easy. The overall look of your web site is magnificent, as well as the content!

  2. viagra
    viagra says:

    I’ve learn a few excellent stuff here. Certainly worth bookmarking for revisiting. I surprise how a lot effort you place to make such a wonderful informative site.

  3. voyance rouge suisse
    voyance rouge suisse says:

    I believe this website has some rattling great info for everyone. „Few friendships would survive if each one knew what his friend says of him behind his back.” by Blaise Pascal.

  4. quest bars cheap
    quest bars cheap says:

    Excellent post. I was checking continuously this blog and I’m impressed!
    Extremely helpful info particularly the last part :
    ) I care for such info much. I was seeking this particular information for a very long
    time. Thank you and good luck.

  5. W88
    W88 says:

    Hi, Neat post. There’s a problem with your site in internet explorer, would test this… IE still is the market leader and a huge portion of people will miss your great writing because of this problem.

  6. Maids Dubai
    Maids Dubai says:

    I have been surfing online more than 3 hours nowadays, but I never found any interesting article like yours. It is pretty worth sufficient for me. Personally, if all webmasters and bloggers made just right content as you did, the internet can be much more useful than ever before.

  7. Fake ID
    Fake ID says:

    Hiya, I am really glad I have found this info. Today bloggers publish only about gossips and internet and this is really annoying. A good blog with exciting content, that is what I need. Thank you for keeping this web site, I’ll be visiting it. Do you do newsletters? Cant find it.

  8. Domino Online
    Domino Online says:

    Hello! I simply wish to give a huge thumbs up for the good data you could have right here on this post. I will be coming again to your blog for more soon.

  9. browse this site buy seo backlinks
    browse this site buy seo backlinks says:

    Hiya, I’m really glad I’ve found this info. Nowadays bloggers publish just about gossips and web and this is really irritating. A good website with exciting content, this is what I need. Thanks for keeping this website, I will be visiting it. Do you do newsletters? Cant find it.

  10. inventhelp success
    inventhelp success says:

    I’m so happy to read this. This is the kind of manual that needs to be given and not the random misinformation that is at the other blogs. Appreciate your sharing this best doc.

  11. lotte casino
    lotte casino says:

    What i do not realize is actually how you’re no longer really a lot more well-favored than you might be now. You are very intelligent. You already know therefore considerably with regards to this subject, produced me for my part imagine it from numerous numerous angles. Its like women and men aren’t interested except it’s something to accomplish with Woman gaga! Your personal stuffs excellent. At all times maintain it up!

  12. quest bars
    quest bars says:

    I absolutely love your blog and find nearly all of your post’s to be just what I’m looking for.
    Do you offer guest writers to write content for yourself?

    I wouldn’t mind creating a post or elaborating on some of
    the subjects you write related to here. Again, awesome website!

  13. carstyle crew
    carstyle crew says:

    you are truly a just right webmaster. The site loading speed is incredible. It kind of feels that you are doing any unique trick. Moreover, The contents are masterpiece. you’ve performed a great task on this topic!

  14. eargo
    eargo says:

    I intended to compose you this little word just to say thanks once again on the precious basics you have provided on this site. This has been quite tremendously generous with people like you to give freely exactly what many individuals would have supplied as an electronic book to get some cash for themselves, primarily since you might have tried it in case you desired. The ideas as well served as a great way to comprehend someone else have the same passion just as my personal own to find out lots more around this problem. I know there are many more pleasurable situations in the future for folks who check out your website.

  15. news
    news says:

    I have recently started a site, the info you provide on this site has helped me tremendously. Thank you for all of your time & work. „Men must be taught as if you taught them not, And things unknown proposed as things forgot.” by Alexander Pope.

  16. Web design Trinidad
    Web design Trinidad says:

    I do agree with all of the ideas you have presented in your post. They’re very convincing and will certainly work. Still, the posts are too short for novices. Could you please extend them a bit from next time? Thanks for the post.

Odpowiedz

Chcesz wziąć udział w dyskusji?
Śmiało, napisz coś!

Dodaj komentarz

Twój adres email nie zostanie opublikowany.