Many auto dealerships in the U.S. 选择使用后进先出存货计价方法是因为他们已经找到了 好处 变得重要.

汽车经销商使用后进先出方法的好处包括:

  • matching inventory costs to revenue,
  • reduction of income tax liability (deferment), and
  • minimizing write-downs of 车辆 to fair market value because of decline in inventory costs.

后进先出计算在汽车行业如此流行的主要原因是由于汽车成本不断增加 which is at the heart of why the 后进先出法 是否可以为经销商提供显著的所得税优惠，并在纳税方面影响现金流.

Auto Dealerships: Trending “Lease Here, Pay Here” Services

新车租赁

New-vehicle leasing 作为消费者的一种融资选择，多年来一直是一种惯常的商业做法, 尽管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付款，并为经销商提供一个可预测的机会，让这些客户回到经销商处购买或租赁另一辆车.

Used-Vehicle Leasing

Used-vehicle leasing has also been an alternative for a number of years, 但它在客户中并不像新车租赁那样受欢迎. A growing trend among independent dealers who provide “buy-here, 支付”服务 for customers is a switch to “lease-here, 支付”服务. 经销商进行这种转变的原因有很多，其中包括:

  1. The ability to reduce and/or defer both state and federal taxes
  2. Cost savings with respect to customer bankruptcy and vehicle repossession
  3. 免除融资交易所需的某些法规遵从性

A significant potential benefit to leasing vs. financing relates to sales tax.

许多州对每笔收到的租赁付款征收销售税，而不是要求在销售时对全部应税金额征收销售税. 租赁不仅可以随着时间的推移推迟销售税的支付，而且还可以在相关的金融合同被出售给金融公司时，潜在地消除收回销售税减免的损失. 经销商在从融资车型转为租赁车型之前，应充分了解所在州的销售税法. 进一步, since some customers may move to other states, 在客户登记车辆的州，可能需要提交销售税申报.

联邦和适用的州所得税也可以节省, 通过递延传统销售和融资交易中实现的毛利润. 车辆仍然是经销商的财产，并随着时间的推移而折旧, using accelerated methods for tax purposes. The use of a related finance company is eliminated, as is the need to book a tax loss on the sale of the lease.

Because the 车辆’ titles remain with the dealership, 当客户申请破产或车辆被收回时，经销商可以处于更有利的地位. 与融资交易相比，租赁交易的联邦和州监管要求通常不那么繁重.

Are there any drawbacks?

租赁经销商可能面临出租人的替代责任. While federal law has now virtually eliminated this risk, some states may still require minimum insurance coverage, and dealers should consider the potential exposure, as well as the cost of the insurance coverage. 经销商还应考虑责任保险的需求，以便在承租人未能保持车辆正常工作状态的情况下，涵盖产品责任诉讼和索赔.

许多经销商依靠金融机构的信贷额度来为“在这里买”和“在这里租”的业务提供资金. 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 好处; however, dealers should seek advice from knowledgeable CPAs, 律师和财务顾问，然后从融资转到租赁, to determine which operations model works best for them, 适用的销售税法律和这些交易的税务影响.

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