The property for building ransom is a financial loan to the company

The property for building ransom is a financial loan to the company
Leasing companies-marine and inland watercraft leasing, machine tool leasing, server equipment leasing, vehicle and special equipment leasing, leasing companies, commercial real estate leasing, etc. Will this purchase optimize tax liabilities? " Any company needs to purchase real estate with its ownership, whether it is an office building or a production facility. However, a transfer of large amounts of funds for such purchases at one time is usually ineffective. In order to solve this problem, the person in charge of the company should use real estate lease to allow the transfer of the property obtained according to the purpose of the loan to the borrower as collateral.
Usually, a lease agreement is accompanied by a loan agreement (an agreement to attract financial resources) and a mortgage agreement (guarantee, etc.). At the same time as the sale and purchase agreement, a land lease agreement is signed where the real estate object (lease object) is built. In addition, the last contract no longer enjoys lease-related benefits (ie, the right to accelerate the depreciation of objects by a factor of not more than 3, and the right to subsequently transfer ownership to the lessee after it has fulfilled all obligations under the lease ).

Introduce the non-traditional methods of updating materials and technical foundations and modifying fixed assets. Leasing is one of such non-traditional methods in our country.

An individual or legal person has the right to purchase the property for a certain fee, within a certain period, and under certain conditions, on the basis of the lease agreement stipulated in the agreement. The object of leasing can be any non-consumable items, including enterprises and other real estate, buildings, structures, equipment, vehicles, and other movable and real estate that can be used for entrepreneurial activities. The object of the lease cannot be land and other natural objects, nor can it be property that is prohibited by federal law from free circulation or has established special circulation procedures.

The most common type of lease is to provide a long-term lease of equipment and repay its expenses in full or almost in full during the period of use. A type of lease where the lessor shall purchase the property at its own risk and risk, and use it as a leased object at a specified cost, temporarily own and use it for a specified period and specific conditions, in order to transfer it to the lessee. In an operating lease, the leased asset can be leased repeatedly during the entire depreciation period of the leased asset. The owner of the property first sells it to the future lessor, and then he leases the property from the lessor himself. This operation allows the company to temporarily release the relevant capital by selling its own property, while continuing to actually use it at the same time. It is a way of realizing property relations, and it expresses a certain state of productivity and production relations closely related to it. On the one hand, leasing contributes to the formation of private ownership of the means of production. On the other hand, it leads to the overcoming of the means of production and changes the owners and users. When using leases, you can always buy leased property. Therefore, leasing is not only a tool for the circulation and renewal of fixed assets, but also a tool for acquiring fixed assets. Due to the benefits provided by the state for leasing transactions and a flexible lease payment system, leasing has many advantages over leasing and other methods of obtaining fixed assets, such as the use of loans.
The lessor’s balance sheet can reduce the cost of the lessee’s payment of property taxes.

The particularity of real estate leasing is that by allowing the use of depreciation acceleration coefficients in lease transactions, the long-term depreciation of real estate objects can be significantly reduced, thereby saving property tax payments and increasing the turnover and renewal of fixed assets. When leasing real estate, the lessor constructs or purchases the real estate on behalf of the lessee at the end of the contract and transfers it to him for commercial use, regardless of whether it chooses to purchase the real estate. According to the classification of animals, it distinguishes the leasing of industrial enterprises, industrial buildings and structures, offices, retail and warehouse places. Depicts the complex economic and legal relations generated by leasing, which shows that leasing is a special type of entrepreneurial activity, including three forms of organization and legal relations: leasing, credit and trade. The content of each form cannot be completely exhausted. The essential financial transaction of this particular property. The Civil Law, the International and Financial Leasing Convention of the International Association for the Unification of Private Law, and the laws and regulations of the President of the Russian Federation, the Government of the Russian Federation, and various ministries and departments have been formulated to regulate the civil law of leasing activities. Federal law mixes the concepts of real estate lease and real estate financial lease (leasing), while ignoring the main distinguishing feature of lease-the special acquisition of leased property and its use for commercial purposes.

The lessee may transfer the leased assets as collateral. From the perspective of compliance with the Civil Code, these views of the Federal Law cannot be criticized. According to art paragraph 1. Article 336 of the Civil Code of the Russian Federation stipulates that only property owned by the mortgagor based on property rights or economic management rights can be mortgaged. Since the ownership and use rights transferred under the lease agreement can neither be attributed to ownership nor economic management rights, the lessee cannot mortgage the real estate leased under the lease agreement. The next moment caused many questions, which were related to the attractiveness of borrowed funds. In the first paragraph of art. 4 Federal law requires the lessor to purchase property. First, this means that the lessor cannot use two sources of financing at the same time to purchase or construct real estate. Federal law stipulates that leasing companies are only authorized to absorb funds from legal entities, which means that the use of borrowed funds obtained from private entrepreneurs is prohibited.

It is possible to provide a loan to a leasing company to build or purchase a new building for the same bank. Land and other isolated natural objects, businesses and other properties, buildings, structures, equipment, vehicles and other items (non-expendable items) that will not lose natural property during use can be leased. The subject of a financial lease agreement can be non-expendable items used for entrepreneurial activities, except for land and other natural objects. "
These restrictions make it difficult to conduct financial leasing operations on various real estate objects (buildings and structures) Galashiels rapscallion because the procedures for purchasing the land on which the buildings and structures are located have not been determined. For small businesses, this means that financial lease transactions with buildings such as bakeries, canteens, shops, etc. are difficult. Therefore, the lease operation of the building will have problems, because the typical situation is the right to land use rights. Belong to different entities.

At the same time, it officially falls into the category from lease to purchase. For example, in Moscow, the problem of not being able to lease and sell after the expiry of the contract is the settlement of a single real estate complex (buildings and plots in it) by signing a long-term lease agreement (for a period of 50 years) with extension rights. In order for real estate leasing to obtain all the rights to survival and development, it is necessary to make the following clarifications in terms of art. The Civil Code of the Russian Federation and the Federal Law 667. Another problem with using real estate leasing is that the depreciation rate of the building is unacceptable, which makes the term of the financial lease very long. Significantly increases the scope of leasing business, but there is no regulation on operating leasing in Russian law, and in fact, corporate entities are not allowed to lease and lease real estate. The interpretation of real estate finance lease is that the period of transferring an object to a finance lease should be roughly equivalent to the full amortization period of the object. If we are talking about real estate, the average annual depreciation rate is about 3.3%, then the lease term will be about 31 years.

According to the established procedure, the depreciation rate should be increased at an accelerated depreciation rate of no more than 3, and when the depreciation rate is used, the depreciation period can be shortened to 11 years. Using any of these three methods to calculate the depreciation rate, financial lease transactions are very difficult due to the long lease period, which is especially important when our economy is unstable.

In order to shorten the lease term, you can use the method of calculating the lease payment (annuity method used in the West), through this method you can increase the size of the lease payment, thereby reducing the lease term to 3-4 years. But in this case, the Tax Inspectorate regards this operation as not a lease, but a lease with the right to purchase, so it is impossible to take advantage of all the benefits provided by the lease. In this case, the only way to shorten the lease term is to increase lease payments by increasing the share of depreciation expenses.

Considering that only acceleration factors are allowed for real estate leasing, the maximum limit is not 3, but for example 6. This will reduce the financial lease of the building to 5 years. Therefore, in order to shorten the term of financial leases and increase the number of real estate leases so that the operation is more suitable for small businesses, it is necessary to make the following amendments to Article 3, paragraph 3. 32:. In order to make the operating lease of real estate more popular, it is necessary to formulate necessary legislation and regulations to regulate this type of lease. Ukraine’s experience in solving this problem is interesting. Ukrainian law determines the possibility of completing an operating lease transaction for a commercial entity as follows: the term of the lease transaction is used as one of the criteria, and it seems lucky that the term is not specified within a specific time frame, but is related to a specific Part of the amortization period is related. The cost of the leased object.
The practice of leasing activities shows that compared with the use of own funds and credit resources, the economic efficiency of leasing is 7-16%. The fact that companies retain working capital when acquiring real estate through leasing greatly contributes to this fact. These advantages of leasing, coupled with a series of benefits provided by the state for leasing transactions, make this investment activity attractive to many companies and economically profitable, which is also conducive to the further development of the leasing market and therefore increases The number of real estate leases.

The annual depreciation rate of industrial buildings is 1%), so during the lease term, the cost attributable to the cost is small, and the lessee will redeem the house from the profit (about 86% of the house cost). In other words, in fact, it is necessary to obtain a large amount of profit from selling or purchasing equipment during the lease period. For example, the lease agreement for a 3,000-square-meter shopping mall is estimated to be approximately US$5.01 million. When payment is made for products produced by a company, a compensatory lease scheme is usually used. Leasing company, Haihe boat rental, machine tool rental, server equipment rental, vehicle and special equipment rental, commercial real estate rental, etc. Don't be afraid of bridging finance | The Property Podcast #203