增值税是冷再生机租赁中最主要的税种之一。根据租赁模式的不同，增值税的适用情况有所区别。若租赁公司仅出租冷再生机，不配备操作人员，这种纯设备租赁行为属于有形动产租赁服务。在一般纳税人的情况下，增值税税率为 13%。例如，济南某租赁公司向施工企业出租一台冷再生机，月租金为 5 万元，那么该租赁公司此笔租赁业务的销项税额为 50000÷(1 + 13%)×13%≈5752.21 元。若租赁公司不仅提供冷再生机，还配备专业操作人员，此时租赁业务性质转变为建筑服务。对于一般纳税人，增值税税率为 9%。假设同样月租金 5 万元，销项税额则为 50000÷(1 + 9%)×9%≈4128.44 元。由此可见，不同租赁模式下增值税的计算差异较大，租赁双方在签订合同时应明确租赁形式，以准确核算税务成本。

Value added tax is one of the most important taxes in the leasing of cold recycling machines. The application of value-added tax varies depending on the leasing model. If the leasing company only rents out cold recycling machines without providing operators, this pure equipment leasing behavior belongs to tangible movable property leasing services. In the case of general taxpayers, the value-added tax rate is 13%. For example, a leasing company in Jinan rents a cold recycling machine to a construction enterprise for a monthly rent of 50000 yuan. Therefore, the output tax of this leasing business of the leasing company is 50000 ÷ (1+13%) × 13% ≈ 5752.21 yuan. If the leasing company not only provides cold recycling machines but also employs professional operators, the nature of the leasing business will shift to construction services. For general taxpayers, the value-added tax rate is 9%. Assuming the same monthly rent is 50000 yuan, the output tax amount is 50000 ÷ (1+9%) × 9% ≈ 4128.44 yuan. From this, it can be seen that there are significant differences in the calculation of value-added tax under different leasing models. Both parties should clarify the leasing form when signing the contract to accurately calculate tax costs.

企业所得税也是租赁业务中不可回避的税种。租赁公司通过冷再生机租赁获取的收入，应计入企业的应纳税所得额。在计算应纳税所得额时，租赁公司可以扣除与租赁业务相关的成本、费用、税金等。例如，设备的购置成本、日常维护保养费用、人员工资以及已缴纳的增值税等。假设济南某租赁公司年度冷再生机租赁收入为 100 万元，各项成本费用共计 70 万元，缴纳增值税及附加税费 5 万元，那么该公司此业务的应纳税所得额为 100 - 70 - 5 = 25 万元，按照 25% 的企业所得税税率计算，需缴纳企业所得税 25×25% = 6.25 万元。当然，如果租赁公司符合一些税收优惠政策条件，如小型微利企业等，可享受相应的税率减免。

Corporate income tax is also an unavoidable tax type in leasing business. The income obtained by leasing companies through the leasing of cold recycling machines should be included in the taxable income of the enterprise. When calculating taxable income, leasing companies can deduct costs, expenses, taxes, etc. related to leasing business. For example, the purchase cost of equipment, daily maintenance expenses, personnel salaries, and paid value-added tax. Assuming that a leasing company in Jinan has an annual rental income of 1 million yuan for cold recycling machines, with a total of 700000 yuan in various costs and expenses, and pays 50000 yuan in value-added tax and additional taxes, the company's taxable income for this business is 250000 yuan, calculated at a corporate income tax rate of 25%. Therefore, the company needs to pay corporate income tax of 25 × 25%=62500 yuan. Of course, if the leasing company meets certain tax preferential policy conditions, such as small and micro profit enterprises, it can enjoy corresponding tax rate reductions.

此外，冷再生机租赁业务还涉及印花税。租赁双方签订租赁合同时，需按照租赁合同金额的千分之一缴纳印花税。若租赁合同金额为 10 万元，那么双方各自需缴纳印花税 100000×0.1% = 100 元。印花税虽金额相对较小，但也需按时足额缴纳，否则可能面临税务处罚。

In addition, the leasing business of cold recycling machines also involves stamp duty. When both parties sign the lease agreement, they are required to pay stamp duty at a rate of one thousandth of the lease contract amount. If the lease contract amount is 100000 yuan, then both parties need to pay stamp duty of 100000 x 0.1%=100 yuan. Although the amount of stamp duty is relatively small, it still needs to be paid in full and on time, otherwise it may face tax penalties.

冷再生机租赁业务在济南道路工程领域发挥重要作用的同时，租赁双方务必清晰了解其中涉及的增值税、企业所得税、印花税等税务事项。严格按照税收政策规定计算、申报和缴纳税款，既能避免税务风险，又能保障租赁业务的顺利开展，为济南的城市建设添砖加瓦。

The leasing business of cold recycling machines plays an important role in the field of road engineering in Jinan. At the same time, both leasing parties must have a clear understanding of the tax matters involved, such as value-added tax, corporate income tax, stamp duty, etc. Strictly calculating, declaring, and paying taxes in accordance with tax policies and regulations can not only avoid tax risks but also ensure the smooth development of leasing business, contributing to the urban construction of Jinan.

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