In article the main differences of leasing from rent are considered and advantages of a new type of leasing – real estate leasing are considered.
Today leasing – is one of the modern effekyotivny financial instruments, allowing both to legal entities of all forms of ownership, and individuals (including private predprinimatelyam) to get necessary property, having received it in the using right after the conclusion of the sootyovetstvuyushchy contract of leasing and making calculations during long terms (from 1 to 10 and more years depending on object, etc.).
Thanks to features of the Ukrainian zakonodatelyyostvo (including tax) the 90th – the beginnings of the 2000th, naiyobolshy distribution in Ukraine were received by so nayozyvayemy operative leasing. Actually it is obychyony classical rent. After acceptance in recent years essential legislative changes in the sphere of leasing the obvious tendency a snizheyoniya of volumes of operative leasing, and at the same time intensive growth of the financial is observed.
The main difference of these forms that upon termination of operative leasing the object simply comes back to a liyozingodatel. A result of the termination of term finansovogo leasing is transition to a lizingopoluchatel (tenant) of an ownership right about the business transaction. Essentially differ and the nalogoobyolozheniya of operations of an operative and financial liyozing governed.
Subject of financial leasing is imushhestvo which can be carried to fixed assets.
The mechanism of financial leasing found the primeyoneniye practically in all branches of economy of Ukrayoina. Now the basic subjects of its introduction mainly is the movable imuyoshchestvo. Recently also demand for leasing of a commercial real estate considerably became more active. Predyometom of this range of activity the company rassmatrivaet a commercial real estate – is office, floor and industrial spaces.
The main differences of a liyozing from rent in this sphere of action: on the one hand, financial leasing – is a special type of rent therefore between financial leasing and simple rent (including and in the sphere of a commercial nedviyozhimost) there are common features.
However financial leasing and usual rent imeyut and basic difference. Upon termination of term of financial leasing the recipient becomes the polnoyopravny owner of real estate, unlike the tenant according to the lease contract which on an okonchayoniya of term simply "releases a room". Thus the main part of leasing payments is, in fact, real estate value payment (i.e. instead of the paid money the lizingopoluchatel receives a real estate object in a property), and instead of rent payments at usual rent, he, upon termination of sroka rent, doesn’t receive anything.
The size of leasing payments is comparable with razmeyory usual rent payments, but thus upon termination of leasing term its object becomes a property of a lizingopoluchatel.
Is and still distinctions – a number of tax advantages to a lizingopoluchatel on financial leasing. Including: receiving the tax credit on all stoyoimost of a real estate object at the moment of object acceptance in using from the lessor; voznagrazhdeyony (percent) on leasing the VAT isn’t assessed and belongs on gross expenses in full; the lizingoyopoluchatel enlists on the balance as osnovyony means a real estate object and, sootvetstvenyono, charges amortization.
In what differences of leasing nedvizhimosti from crediting?
Acquiring real estate in leasing, the client poluchaet benefits in the form of advantages of a financial instrument and complex service of the transaction.
The main advantage to the client – is economy of time and the spent efforts to performance of the operayotsiya connected with implementation of the transaction and its obsluzhivayoniy, including check and paperwork, payments in the budget for taxes, the notary, for a registrayotsiya, for the bank credit and an insurance, and also boyoly a flexible approach in comparison with crediting. So, the initial contribution at acquisition of komyomerchesky real estate on credit, as a rule, in 1,5 times more than when leasing, crediting term is less, than term of leasing commercial nedvizhimosti. It is necessary to note also that about a liyozing collecting can’t be applied, other burdenings of the third instances (for example – nayologovy pledge) are imposed. In this case the client instead of pyati contracts signs one contract of leasing and receives already ready issued object of a nedviyozhimost in using.
The leasing company assumes duties of an adyoministrirovaniye of payments and registration of bukhgalteryosky documentation. Buying real estate on tick, it is necessary for client to pass through big kolichestvo payments and to supervise timeliness them oplaty (for registration, the earth, purchase of currency, komisyosiya, percent and object of the credit, on pledge, on a strayokhovka, etc.). Besides, on balance of the client otrazhaetsya the currency credit that demands recalculation of exchange differences both on the credit rest, and at each its repayment and currency acquisition. If the client zaklyuchaet the leasing contract – it pays only the lizingoyovy company in national currency of Ukraine one payment in a month. It essentially saves working hours of staff of accounts department of the enterprise, and also reduces flow of documents, simplifies accounting and control of these types of expenses at finanyosovy planning and drawing up of the administrative reporting.
(On newspaper materials To Fermerska a hospodariate).