Movable property is something that can be moved without damaging its value. It refers to movable property that can be felt or touched, such as furniture, cars, jewelry, works of art, etc., but cash, current accounts, etc. are not tangible movable property, and real property is something that cannot be moved or can be moved but will damage its value.
3, daily necessities generally belong to, but you need to see which one you specifically mean.
Question 2: What is tangible movable property? Tangible movable property refers to property that can be felt or touched and can be moved.
Such as furniture, automobiles, jewelry, works of art, etc., but cash and current accounts are not tangible movable property, and the law does not clearly stipulate whether computer data belongs to tangible movable property.
Real estate refers to real estate according to natural nature or laws, such as land, houses, exploration rights and mining rights, land products that have not been separated from the land, and other things that cannot be separated because of natural or human attachment to the land.
Question 3: What tangible movable property does VAT refer to? Tangible movable property refers to movable property that can be felt or touched, such as furniture, cars, jewels and works of art, but cash and current accounts are not tangible movable property.
According to the Notice on Piloting the Change of Business Tax to Value-added Tax in Transportation Industry and Some Modern Service Industries in 8 provinces and cities such as Beijing (Caishui [2012] No.71) and the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Piloting the Change of Business Tax to Value-added Tax in Transportation Industry and Some Modern Service Industries in Shanghai (Caishui [201kloc-0)
1. Tangible movable property financing lease refers to the tangible movable property leasing business activities with financing nature and ownership transfer characteristics. That is, the lessor buys tangible movable property and rents it to the lessee according to the specifications, models, performance and other conditions required by the lessee. During the contract period, the ownership of the equipment belongs to the lessor and the lessee has only the right to use it. After the contract expires and the rent is paid, Dingding people have the right to purchase tangible movable property according to the surplus value, so as to have their ownership. Whether the lessor sells the residual value of tangible movable property to the lessee is a financial lease.
2. Operating lease of tangible movable property refers to the business activities of transferring tangible movable property such as articles and equipment to others for use without changing the ownership of the leased property within the agreed time.
The light leasing business of sea transportation and the dry leasing business of air transportation belong to the operating leasing of tangible movable property.
Bareboat charter business refers to the business activities of ocean shipping enterprises to lease ships to others for use within the agreed time, without operators, without bearing all the expenses incurred in the transportation process, and only charging a fixed lease fee.
Dry leasing business refers to the business activities of air transport enterprises to lease aircraft to others for use within the agreed time, without crew members, without bearing all the expenses incurred in the transportation process, and only charging a fixed leasing fee. "
Question 4: What does the lease of tangible movable property mean in the reform of the camp? Housing lease belongs to? Tangible chattel lease includes tangible chattel financing lease and tangible chattel operating lease. 1. Tangible movable property financing lease refers to the tangible movable property leasing business activities with financing nature and ownership transfer characteristics. That is, the lessor buys tangible movable property and rents it to the lessee according to the specifications, models, performance and other conditions required by the lessee. During the contract period, the ownership of the equipment belongs to the lessor and the lessee has only the right to use it. After the contract expires and the rent is paid, the lessee has the right to purchase tangible movable property according to the residual value to own its ownership. Whether the lessor sells the residual value of tangible movable property to the lessee is a financial lease. 2. Operating lease of tangible movable property refers to the business activities of transferring tangible movable property such as articles and equipment to others for use without changing the ownership of the leased property within the agreed time. The light leasing business of sea transportation and the dry leasing business of air transportation belong to the operating leasing of tangible movable property. Bareboat charter business refers to the business activities of ocean shipping enterprises to lease ships to others for use within the agreed time, without operators, without bearing all the expenses incurred in the transportation process, and only charging a fixed lease fee. Dry leasing business refers to the business activities of air transport enterprises to lease aircraft to others for use within the agreed time, without crew members, without bearing all the expenses incurred in the transportation process, and only charging a fixed leasing fee. Housing lease is not tangible chattel lease, but real estate lease. Not included in the scope of camp reform.
Question 5: What are the tangible movable property leasing services, including operating leasing services and financial leasing services?
Question 6: What does it mean to finance sale and leaseback of tangible movable property? Measures for Pre-tax Deduction of Enterprise Income Tax Article 39 If a taxpayer obtains fixed assets from the lessor by means of financial leasing, the leasing expenses shall not be deducted, but depreciation expenses may be withdrawn according to regulations. Financial lease refers to a lease that essentially transfers all risks and rewards related to asset ownership. A lease that meets one of the following conditions is a financial lease ...
Question 7: Is tangible chattel leasing the same as chattel leasing? The lease of tangible movable property was changed from business tax to value-added tax from August 20 13 to August 20 1 year, so the value-added tax invoice was used.
Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on the Pilot Tax Policy of Changing Business Tax to VAT in China's Transportation Industry and Some Modern Service Industries (Cai Shui [2013] No.37);
Measures for the pilot implementation of changing business tax to value-added tax in transportation industry and some modern service industries: Article 8 Taxable services refer to land transportation services, water transportation services, air transportation services, pipeline transportation services, research and development and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, judicial expertise consulting services, and radio, film and television services. Article 12 VAT rate: (1) Providing tangible movable property leasing services at the rate of 17%.
Question 8: Is inventory tangible movable property? Of course, inventory is tangible movable property.
The "inventory" item reflects the items of small enterprises in the process of inventory, transit and final period.
The cost of inventory. Including all kinds of raw materials, products in process, semi-finished products, finished products, commodities,
Turnover materials (packaging materials, low-value consumables, etc.). ), consumable biological assets, etc.
Question 9: What do you mean by the invoice name, value-added tax and operating lease of other tangible movable property? Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Caishui [2065 438+03] 106).
Article 12 VAT rate:
(1) Providing tangible movable property leasing services at the tax rate of 17%.
(2) Providing transportation services and postal services at the tax rate of 1 1%.
(3) Providing modern service industry services (except tangible movable property leasing services) at a tax rate of 6%.
(4) Taxable services stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, with a tax rate of zero.
In other words, the general taxpayer provides tangible movable property lease, and the sales rental income pays VAT at the prescribed tax rate. Of course, the name of the invoice is tangible movable property operating lease.
Question 10: Interpretation of tangible movable property, intangible assets and real estate. Intangible assets are not real estate, only the right to use, not ownership. Usually we have two kinds of contact with fixed assets and intangible assets, and there are differences in the statements on the books when disposing of them. Land belongs to real estate and the country, and we only have the right to use it, not to mention that it will not depreciate like fixed assets, its geographical position will not change, and it will not float around like mountains in science fiction movies. If it is just a piece of land without any buildings on it, the sale of real estate is only the transfer of the right to use it; If there are buildings, it is necessary to clean up the fixed assets. Intangible assets loan: accumulated amortization of bank deposits; Provision for impairment of intangible assets; Taxes payable on intangible assets-business tax payable-non-operating income-income from disposal of non-current assets (or loss debit); Borrowing of fixed assets; Provision for impairment of fixed assets; Borrowing of fixed assets; Borrow bank deposits; Borrowing of fixed assets; Non-operating expenses; Dispose of the loss of non-current assets (or dispose of the lender according to different circumstances); Loan