巴西
At CIT Latin America, Brazil, we have been offering tailor-made financial solutions since 1997. We can structure both large and small deals in U.S. dollars, Euros or the local currency, depending on our clients' needs.
作为CIT Latin America(CIT拉丁美洲), 巴西部的客户或供应商, 您可以选用广泛的金融产品, 例如:
经营租赁
The operating lease allows the customer the "use" of the equipment during a determined period, without having the obligation to purchase it, making the process of technological refreshment easier. Under this figure, the customer transfers 100% of the risk of technological obsolescence and all the costs of this process to CIT. 在租赁结束后，客户有三种不同的选择：
- return the equipment and make a technological refresh,
- renew the contract with the same equipment for the term of their convenience (payments in most cases reduce depending on the term of the renewal), or
- buy the equipment at fair market value.
跨境租赁
This type of lease is a contract in U.S. dollars, with the main characteristic being that the customer and the leasing company are in different countries with different legal systems.
This type of purchase option is managed and usually is 1 percent and, once cancelled, allows the customer to have the property of the equipment.
Another method of gaining tax benefits is to make the operation concerning equipment considered a capital benefit—one in which the government allows making a temporary importation and lets the customer pay the tax and duties during the term of the contract with no interest charge. Terms are from three to five years.
融资租赁
A Finance Lease is a contract in which a company gives the customer the right to rent the equipment with the term and conditions defined for both parties. The customer could buy the equipment using a purchase option, as defined in the contract.
The most important difference between a Finance Lease and an Operating Lease is that the Finance Lease has a defined purchase option in the contract that usually is 1 percent. 经营租赁允许客户购买设备，但购买选项是在租赁结束后，根据公平市值进行定义。 The law does not allow an Operating Lease to determine the purchase option at the beginning of the lease.
经营和融资租赁在税务方便也有所差别。 在一般条款中，经营租赁的全额租金都可以减税。 在融资租赁中，该优惠不一定总有效。 If you need further information about tax-related issues, please contact us.
