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Air Lease (AL) - 2025 Q1 - Earnings Call Presentation
2025-07-03 14:20
The Company routinely posts information that may be important to investors in the "Investors" section of the Company's website at www.airleasecorp.com. Investors and potential investors are encouraged to consult the Company's website regularly for important information about the Company. The information contained on, or that may be accessed through, the Company's website is not incorporated by reference into, and is not a part of, this presentation. In addition to financial results prepared in accordance wi ...
一图了解|各种“租赁”业务的增值税处理
蓝色柳林财税室· 2025-06-12 00:43
欢迎扫描下方二维码关注: = | 增值税处理 适用税目为现代服务-租赁服务-有 形动产租赁服务,税率为 13%。 有形动产融资 不动产融资 租赁服务 租赁服务 | 增值税处理 适用税目为现代服务-租赁服务,不动 产租赁服务税率为 9% ,有形动产租赁服 务税率为 13%。 (2) 融资性售后回租 是指承租方以融资为目的,将资产出 售给从事融资性售后回租业务的企业后, 从事融资性售后回租业务的企业将该资产 出租给承租方的业务活动。 从事融资性售 以融资为目的) 层回租亚务的 » 》 资产出售 > 企业 (家)承租方 1 资产出租 2 = | 增值税处理 适用税目为金融服务-贷款服务, 税率为 6%。 -. 各种交通工具的 租赁业务 1. 程租业务: 是指运输企业为租船人完成某一特定航次的 运输任务并收取租赁费的业务。 = | 增值税处理 适用税目为交通运输服务-水路运 输服务,税率为 9%。 2. 期租业务: 是指运输企业将配备有操作人员的船舶承 租给他人使用一定期限,承租期内听候承租方 调遣,不论是否经营,均按天向承租方收取租 赁费,发生的固定费用均由船东负担的业务。 = | 增值税处理 适用税目为交通运输服 ...
The Greenbrier Companies (GBX) 2025 Conference Transcript
2025-02-11 15:20
The Greenbrier Companies (GBX) 2025 Conference February 11, 2025 09:20 AM ET Company Participants Justin Roberts - VP - Financial OperationsBrian Conn - Senior MD - Structured Financial Products Operator That's right. Well, theoretically. Justin Roberts It's the goal. Operator All right. Well, here we go again this time. Rather than a panel, we have a fireside with the Greenbrier companies, which is is certainly integrated with, although somewhat tangential to traditional, transportation and does link in ve ...