New-vehicle leasing 作为一种可供消费者选择的融资方式，多年来一直是一种商业惯例, 虽然它的受欢迎程度根据利率和车辆在各自租赁结束时的预期剩余价值而有所不同. 租赁通常为客户提供较低的月供，并为经销商提供一个可预测的机会，让这些客户返回经销商购买或租赁另一辆汽车.
Used-vehicle leasing has also been an alternative for a number of years, 但它不像新车租赁那样受客户欢迎. 提供“在此购买”(buy-here)服务的独立交易商越来越多, “到此付费”服务是向“到此租赁”的转变, pay-here” services. 经销商进行这种转变的原因有很多，其中包括:
许多州对收到的每笔租赁款项都征收销售税，而不是要求在销售时对全部应税金额征收销售税. 租赁不仅在一段时间内推迟了销售税的支付，而且潜在地消除了当相关的财务合同被出售给财务公司时收回的销售税扣除额的损失. 经销商在从融资转向租赁之前，应充分了解所在州的销售税法. 进一步, since some customers may move to other states, 在客户注册车辆的州，可能需要提交销售税申报.
联邦和适用的州所得税储蓄也可以获得, 通过在传统的销售和财务交易中实现的毛利润的延期. 这些车辆仍然是经销商的财产，随着时间的推移会贬值, using accelerated methods for tax purposes. The use of a related finance company is eliminated, 正如需要登记的税收损失出售的租赁.
Because the vehicles’ titles remain with the dealership, 当客户申请破产或汽车被收回时，经销商可以处于一个更好的位置. 联邦和州对租赁交易的监管要求一般没有融资交易那么繁重.
在此租赁的经销商可以暴露于出租人的替代责任. 而联邦法律现在几乎消除了这种风险, some states may still require minimum insurance coverage, and dealers should consider the potential exposure, as well as the cost of the insurance coverage. 经销商还应考虑购买责任保险的需要，以在承租人未能将车辆保持在正常工作状态的情况下，覆盖产品责任诉讼和索赔.
许多交易商依靠金融机构的信用额度来为在此买卖和在此租赁业务提供资金. Lease accounting will significantly change the dealership’s financial statements and tax returns; dealers should ensure that financial covenants are not violated when considering the addition of lease-here to buy-here.
Compared with buy-here operations, lease-here operations can offer benefits; however, dealers should seek advice from knowledgeable CPAs, 从融资转到租赁之前的律师和财务顾问, to determine which operations model works best for them, 适用的销售税法和这些交易的税收影响.
吉姆·米德, CPA, CMA, is an 审计 Partner at LBMC, PC, and serves on the AutoCPAGroup’s 咨询 Board of CPAs. Mr. Meade目前为经销商客户提供担保服务、财务报告和买卖交易, negotiations with manufacturers, accounting issues consulting, internal audit support and internal control analysis, 协助安排融资和经销商盈利分析. 此外，他还经常就这些问题向经销商和控制者团体发表演讲. 如果您想了解这些服务的更多信息，请与Jim联系 jmeade@sepon-boutique-resort.com.
