What is a benefit of a leasing
At this moment “Thermo-Pack” plant has a possibility to give to legal entities an equipment on the terms of operative and financial leasing.
Our Leasing Partner – Leasing company “Lend- liz”
Equipment on the terms of operational and financial leasing can be obtained by legal entities and private entrepreneurs who have a stable financial condition and a constant source of income.
Leasing is an economic activity aimed at investing own or borrowed funds, which consists in providing, under a leasing agreement, by one party ( by the lessor) for the exclusive use of the second party (the lessee) for a certain period of property that belongs to the lessor or is acquired by him into ownership (economic management) by proxy or in agreement with the lessee from the relevant supplier (seller) of the property, subject to the payment by the lessee of periodic lease payments. (Article 292 of the HC of Ukraine)
Today, leasing is one of the most effective financial instruments, providing a real opportunity for enterprises to renew their fixed assets, increase the competitiveness of their products, and reduce tax and operational costs.
Leasing Benefits:
1. The leasing company undertakes the search for credit resources intended to finance the leasing transaction. At the same time, the leasing company assists the enterprise in the preparation of business plans, feasibility studies.
Providing full assistance to enterprises in studying the market for goods and services, searching for equipment suppliers. Conclusion of a supply contract (including negotiating the terms and order of delivery), handling claims with the supplier, carrying out all formalities related to the purchase of equipment (customs clearance, payment of relevant taxes and fees, compliance with currency legislation and currency control, state registration, insurance) falls entirely on the leasing company, which allows the company to concentrate its efforts on resolving issues related to its core business.
2. Less cash outflow – since all costs associated with the purchase of equipment are fully charged to the cost of production, which significantly reduces the taxable base (reduced income tax payments) and saves working capital, thereby optimizing tax payments. The irrationality of the existing tax accounting rules in terms of the formation of expensive sources is excluded, while the costs of acquiring property on lease are carried out by direct attribution to costs.
The transfer of property to operational leasing (lease) does not change the tax obligations of the lessor and lessee. In this case, the lessor increases the amount of gross income, and the lessee increases the amount of gross costs by the amount of the accrued lease payment following the consequences of the tax period in which such accrual is carried out; (clause 7.9.6. of the Law of Ukraine “On taxation of profits of enterprises”).
3. Expansion and modernization of production, phased renewal of the material and technical base of the enterprise without attracting borrowed funds and diverting significant amounts of working capital.
4. Maintaining the credit attractiveness of the enterprise – the optimal ratio of equity and borrowed capital.
Flexible lease payment schedule – an individual approach allows you to choose a lease payment scheme that is convenient for the enterprise, which simplifies internal costing and facilitates the planning process.
5. Minimization of tax deductions through the use of a leaseback scheme (sale of already purchased equipment to a leasing company and the return of this equipment on lease).