租赁经营,已成为我国小型企业目前的一种主要经营形式。租赁费是租赁经营中的核心内容。本文拟对租赁费的确定、列支、使用和管理体制四个问题作一简单探讨。 一、如何确定租赁费 租赁经营企业的租赁费,是承租者在租赁期内对支配,使用和经营国家资产而给予国家的价值补偿。根据商品经济的规律及我国企业租赁经营的实践经验,影响租赁费的 Leasing business has become a major form of business for small businesses in China. Lease fees are the core content of leasing operations. This article intends to make a simple discussion on the four issues of the determination of lease fee, expenditure, use and management system. I. How to Determine Lease Fees Lease fees for leased operating companies are those that the lessee pays to the State for controlling, using, and operating state assets during the lease term. According to the laws of the commodity economy and the practical experience of the leasing business in China, the impact of rental fees