It occurs in largely due to the fact that the transport of acquired lease entered into the bank’s balance sheet, and you take it on lease. A legally rented equipment is not a primary means, and accordingly do not have to pay taxes unavoidable in the usual purchase (including loans), which in our case (at a cost of bus 200 000 hryvnia) ranging from 12 to 20 thousand grivgriven) ranges from 12 to 20 thousand hryvnia. There are various forms of leasing and model leasing contracts and legal rules that govern leasing transactions. What we have to choose the terms of repayment, and an operational and financial leasing. Operative leasing – a long-term lease with a view depreciation in the balance of the lessor (eg, banks). Let me remind you that the operating lease payments do not appear in the lessee (ie the balance of your company), as accounts payable. And if you’re after acquiring the bus decide to get a bank loan, in determining the solvency of the company leasing payments are not in any way degrade it. In addition, the facility operating lease can not seize, and it is not subject to forfeiture.

It turns out that operating leases will be particularly interesting to small businesses that are in the simplified tax system and want to simplify accounting. Financial leasing – a long-term lease in which the balance of your enterprise will increase the value of the purchased vehicle. In financial leasing, the lessee as you increase the appropriate group fixed assets and amortization, which reduces the income tax. In addition, upon receipt of the property, the lessee receives the tax credit on VAT and registration costs, insurance, etc. not subject to VAT.

In addition, these same registration and insurance, most banks undertake, and because They are wholesale and reliable customers that they are going to meet, make discounts and allow for these payments in installments (Especially true with respect to insurance). In addition, if your city is not the company offering leasing buses – Be careful when choosing, because if your transport will be issued to non-resident leasing company, the registration and inspection activities you will need to take place in the city where the company operates. A bus inspection is carried out quarterly – and here’s an unexpected expense, which also should be considered. I hope this article will help you navigate the vast expanses of credit and leasing roads. Godspeed! See you soon! PS This was the first of a series on bus business plan to the emergence of several more in the following areas: 1.Creation bus business: legal or physical. person? 2.How to choose the bus. A detailed analysis of the proposed models. 3.Avtobusny business.