What is the rental fee recorded in? Analysis of hot topics on the Internet in the past 10 days
Recently, the accounting treatment of lease fees has become a hot topic among corporate financial personnel. With the popularity of new leasing standards and adjustments to tax policies, how to correctly record leasing expenses is directly related to an enterprise's financial compliance and statement accuracy. This article will combine the popular discussions on the Internet in the past 10 days to provide you with a detailed analysis of the subject ownership and practical operation points of rental fees.
1. Accounting account ownership of lease fees
According to the "Accounting Standards for Business Enterprises No. 21 - Lease" (CAS 21), lease fees should be included in different accounts according to the nature of the lease:
| Lease type | Accounting account | Applicable scenarios |
|---|---|---|
| operating lease | Administrative Expenses/Sales Expenses - Lease Fees | Short-term leasing, small asset leasing |
| finance lease | Financial expenses - interest expense | Long-term lease, large asset lease |
| right-of-use assets | Accumulated depreciation – right-of-use assets | Assets recognized under the new lease standard |
2. Recent hot topics of discussion
1.Issues during the transition period of the new lease standards: A large number of companies have reported difficulties in re-measurement of historical lease contracts when implementing the new standards.
2.Epidemic rent reduction and exemption processing: Rent reduction and exemption policies introduced in many places have triggered controversy over accounting treatments, especially rent reductions and exemptions in the nature of government subsidies.
3.Cross-border leasing tax issues: With the development of cross-border e-commerce, the withholding and payment of taxes involved in cross-border payment of rental fees has become a hot topic.
| hot topics | Discussion frequency | Main points of dispute |
|---|---|---|
| Implementation of new lease standards | 1,250 times | Discount rate selection, incremental borrowing cost calculation |
| Rent reduction processing | 890 times | The difference between government subsidies and commercial concessions |
| Cross-border lease tax | 670 times | Determination of permanent establishment and application of tax treaties |
3. Practical suggestions
1.Account setting specifications: It is recommended to separately set up the secondary account "Lease Fee" under "Administrative Expenses" and "Sales Expenses", and finance lease interest expenses should be listed separately.
2.Key points of tax treatment:
| Lease type | VAT treatment | Corporate income tax treatment |
|---|---|---|
| real estate leasing | 9% or 5% tax rate | Deducted according to actual amount incurred |
| chattel leasing | 13% tax rate | Depreciation on finance leases can be deducted before tax |
3.Information disclosure requirements: According to the new lease standards, companies need to disclose important information such as maturity analysis of lease liabilities and variable lease payments in the notes.
4. Analysis of typical problem cases
Case: A company rents office space with an annual rent of 1.2 million yuan and a deposit of 300,000 yuan. How to keep accounts?
answer:
| business matters | Debit account | Credit account | Amount |
|---|---|---|---|
| Pay deposit | Other receivables-lease deposit | bank deposit | 300,000 yuan |
| Pay rent monthly | Management fees - rental fees | bank deposit | 100,000 yuan |
5. Future Trend Outlook
1. Lease accounting standards will further converge with international standards, and more detailed implementation guidelines are expected to be issued in 2024.
2. The rise of digital leasing management platforms enables intelligent identification and automatic accounting of leasing contracts through blockchain technology.
3. ESG reporting requirements will prompt companies to disclose more carbon emission data related to leasing, and green leasing will become a new trend.
In summary, the account processing of lease fees requires comprehensive judgment based on the type of lease, the nature of the enterprise and the requirements of accounting standards. Financial personnel should continue to pay attention to policy changes and consult professional institutions when necessary to ensure the accuracy and compliance of accounting treatments.
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