增值稅是冷再生機(jī)租賃中最主要的稅種之一。根據(jù)租賃模式的不同，增值稅的適用情況有所區(qū)別。若租賃公司僅出租冷再生機(jī)，不配備操作人員，這種純?cè)O(shè)備租賃行為屬于有形動(dòng)產(chǎn)租賃服務(wù)。在一般納稅人的情況下，增值稅稅率為 13%。例如，濟(jì)南某租賃公司向施工企業(yè)出租一臺(tái)冷再生機(jī)，月租金為 5 萬(wàn)元，那么該租賃公司此筆租賃業(yè)務(wù)的銷項(xiàng)稅額為 50000÷(1 + 13%)×13%≈5752.21 元。若租賃公司不僅提供冷再生機(jī)，還配備專業(yè)操作人員，此時(shí)租賃業(yè)務(wù)性質(zhì)轉(zhuǎn)變?yōu)榻ㄖ?wù)。對(duì)于一般納稅人，增值稅稅率為 9%。假設(shè)同樣月租金 5 萬(wàn)元，銷項(xiàng)稅額則為 50000÷(1 + 9%)×9%≈4128.44 元。由此可見(jiàn)，不同租賃模式下增值稅的計(jì)算差異較大，租賃雙方在簽訂合同時(shí)應(yīng)明確租賃形式，以準(zhǔn)確核算稅務(wù)成本。

Value added tax is one of the most important taxes in the leasing of cold recycling machines. The application of value-added tax varies depending on the leasing model. If the leasing company only rents out cold recycling machines without providing operators, this pure equipment leasing behavior belongs to tangible movable property leasing services. In the case of general taxpayers, the value-added tax rate is 13%. For example, a leasing company in Jinan rents a cold recycling machine to a construction enterprise for a monthly rent of 50000 yuan. Therefore, the output tax of this leasing business of the leasing company is 50000 ÷ (1+13%) × 13% ≈ 5752.21 yuan. If the leasing company not only provides cold recycling machines but also employs professional operators, the nature of the leasing business will shift to construction services. For general taxpayers, the value-added tax rate is 9%. Assuming the same monthly rent is 50000 yuan, the output tax amount is 50000 ÷ (1+9%) × 9% ≈ 4128.44 yuan. From this, it can be seen that there are significant differences in the calculation of value-added tax under different leasing models. Both parties should clarify the leasing form when signing the contract to accurately calculate tax costs.

企業(yè)所得稅也是租賃業(yè)務(wù)中不可回避的稅種。租賃公司通過(guò)冷再生機(jī)租賃獲取的收入，應(yīng)計(jì)入企業(yè)的應(yīng)納稅所得額。在計(jì)算應(yīng)納稅所得額時(shí)，租賃公司可以扣除與租賃業(yè)務(wù)相關(guān)的成本、費(fèi)用、稅金等。例如，設(shè)備的購(gòu)置成本、日常維護(hù)保養(yǎng)費(fèi)用、人員工資以及已繳納的增值稅等。假設(shè)濟(jì)南某租賃公司年度冷再生機(jī)租賃收入為 100 萬(wàn)元，各項(xiàng)成本費(fèi)用共計(jì) 70 萬(wàn)元，繳納增值稅及附加稅費(fèi) 5 萬(wàn)元，那么該公司此業(yè)務(wù)的應(yīng)納稅所得額為 100 - 70 - 5 = 25 萬(wàn)元，按照 25% 的企業(yè)所得稅稅率計(jì)算，需繳納企業(yè)所得稅 25×25% = 6.25 萬(wàn)元。當(dāng)然，如果租賃公司符合一些稅收優(yōu)惠政策條件，如小型微利企業(yè)等，可享受相應(yīng)的稅率減免。

Corporate income tax is also an unavoidable tax type in leasing business. The income obtained by leasing companies through the leasing of cold recycling machines should be included in the taxable income of the enterprise. When calculating taxable income, leasing companies can deduct costs, expenses, taxes, etc. related to leasing business. For example, the purchase cost of equipment, daily maintenance expenses, personnel salaries, and paid value-added tax. Assuming that a leasing company in Jinan has an annual rental income of 1 million yuan for cold recycling machines, with a total of 700000 yuan in various costs and expenses, and pays 50000 yuan in value-added tax and additional taxes, the company's taxable income for this business is 250000 yuan, calculated at a corporate income tax rate of 25%. Therefore, the company needs to pay corporate income tax of 25 × 25%=62500 yuan. Of course, if the leasing company meets certain tax preferential policy conditions, such as small and micro profit enterprises, it can enjoy corresponding tax rate reductions.

此外，冷再生機(jī)租賃業(yè)務(wù)還涉及印花稅。租賃雙方簽訂租賃合同時(shí)，需按照租賃合同金額的千分之一繳納印花稅。若租賃合同金額為 10 萬(wàn)元，那么雙方各自需繳納印花稅 100000×0.1% = 100 元。印花稅雖金額相對(duì)較小，但也需按時(shí)足額繳納，否則可能面臨稅務(wù)處罰。

In addition, the leasing business of cold recycling machines also involves stamp duty. When both parties sign the lease agreement, they are required to pay stamp duty at a rate of one thousandth of the lease contract amount. If the lease contract amount is 100000 yuan, then both parties need to pay stamp duty of 100000 x 0.1%=100 yuan. Although the amount of stamp duty is relatively small, it still needs to be paid in full and on time, otherwise it may face tax penalties.

冷再生機(jī)租賃業(yè)務(wù)在濟(jì)南道路工程領(lǐng)域發(fā)揮重要作用的同時(shí)，租賃雙方務(wù)必清晰了解其中涉及的增值稅、企業(yè)所得稅、印花稅等稅務(wù)事項(xiàng)。嚴(yán)格按照稅收政策規(guī)定計(jì)算、申報(bào)和繳納稅款，既能避免稅務(wù)風(fēng)險(xiǎn)，又能保障租賃業(yè)務(wù)的順利開展，為濟(jì)南的城市建設(shè)添磚加瓦。

The leasing business of cold recycling machines plays an important role in the field of road engineering in Jinan. At the same time, both leasing parties must have a clear understanding of the tax matters involved, such as value-added tax, corporate income tax, stamp duty, etc. Strictly calculating, declaring, and paying taxes in accordance with tax policies and regulations can not only avoid tax risks but also ensure the smooth development of leasing business, contributing to the urban construction of Jinan.

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