Cross-border equipment leasing old contracts continue to be exempted from business tax

According to the Ministry of Finance, the Ministry of Finance and the State Administration of Taxation jointly issued a notice recently that from January 1, 2010 to the expiry date of the contract, an old contract for the lease of cross-border equipment (including financing leases and operations) was executed for overseas units or individuals. For the income derived from the old contract of lease, the transitional policy of exempting business tax shall continue to be implemented.

The notice stated that the old contract for the lease of cross-border equipment was required to be concluded in writing before December 31, 2008 (inclusive), and the lease term exceeded 365 days. The subject matter of the contract was aircraft, ships, aircraft engines, large-scale power generation equipment, and mechanical equipment. Large-scale environmental protection equipment, large-scale construction machinery, large-scale petrochemical complete sets of equipment, containers and other equipment, and the contracted annual average rental fee is not less than 500,000 yuan.

The notification also stated that the domestic lessee shall hold the original contract and photocopy of the old contract for cross-border equipment rental, payment of rent paid, and the corresponding invoice (or bill) of the lessor before September 30, 2011, as well as the requirements of the competent tax authority. Other materials to the competent tax authorities for filing procedures.

Car Parking Lift

Compared with the underground garage, car parking lift can more effectively ensure the safety of people and vehicles. When people are in the garage or the car is not allowed to park, the whole equipment controlled by the electronic will not operate. It should be said that the mechanical garage can completely separate people and vehicles from the management. Mechanical car storage in the underground garage can also eliminate heating and ventilation facilities. Therefore, the power consumption during operation is much lower than that of the underground garage managed by workers. Mechanical garages generally do not have complete systems, but are assembled by a single unit. In this way, it can give full play to its advantages of less land and breaking up into parts. Mechanical parking buildings can be set up randomly in each cluster or under each building in the residential area. This provides convenient conditions for solving the problem of parking difficulty in the area with a shortage of garages.


Vehicle Car Parking Lifting,Car Parking Lifting Equipment,Vehicle Stereo Garage,Vehicle Car Parking

zhongcan machinery Co.,Ltd , https://www.zclift.com