There are three differences between warehousing fees and warehouse rental fees:

1. In definition, warehousing fees include warehouse rental fees.

generally, warehousing fees include many items, including warehouse rental fees, namely warehouse rent, and warehouse management fees include the guarantee of material safety, the handling fees of materials involved and the transportation fees of materials. Generally, the warehouse rental fee only includes the rental fee of the warehouse, that is, the rent.

2. In actual work, for the calculation and assessment of the expenses incurred in the on-hand material management, the storage expenses are generally counted separately, so as to analyze and assess the cost of the on-hand material management, which is conducive to further standardizing the material management and rationally arranging the production and marketing plan.

3. In terms of tax, take the general taxpayer of value-added tax as an example. If it is defined as warehouse management service, the income-earning party shall pay value-added tax at the rate of 6%; If it is defined as warehouse lease (real estate lease), the VAT will be calculated and paid at the rate of 11% if the general tax method is adopted (5% if the simple tax method is adopted).

warehousing fee is the fee charged by the owners of warehousing industry for providing warehousing services for customers with related needs. For example, before and after air transportation, it needs short-term storage services from the freight station, or the short-term or long-term storage costs of goods in the land transportation industry before the demand customers pick them up.

the lessee finds a suitable warehouse for lease according to its own requirements, and then the lessee pays the warehouse lease fee on schedule.

The following procedures are required to rent a warehouse:

1. First, sign a warehouse lease contract. Both parties to the Contract Lessor: xxx (hereinafter referred to as Party A) Lessee: xxx (hereinafter referred to as Party B) After friendly negotiation, Party A and Party B reach an agreement to conclude this Contract, and both parties shall abide by it.

2. Location of the leased warehouse. Store commodity names; Leased area: xxx square meters warehouse (separated from adjacent areas by passages). Lease term: the lease term is from the effective date of this contract to XX, 2X.

3. Payment method of rent. It is necessary to agree on how much the rent is flat every day or how much it costs every month. If the rent is charged monthly, it should be paid in one lump sum on January 2th.

4. agree on the rights and obligations of both parties. For example, during the warehouse lease period, Party A is responsible for providing a general environment for safe production, fire safety and public security. Party A is also responsible for the custody of the warehouse and the maintenance and repair of the warehouse facilities such as the warehouse, floor, doors and windows.

during the lease period, party b shall use the warehouse according to the purposes agreed in this contract. In case of early termination of this contract, Party A shall be notified 3 days in advance. During the lease period, Party A and Party B should fulfill their rights and obligations.

Extended information:

Warehousing is a warehousing management service, and the income-earning party shall pay VAT at the rate of 6%.

the change from business tax to value-added tax mainly involves the transportation industry and some modern service industries. Transportation includes land transportation, water transportation, air transportation and pipeline transportation; Modern service industry includes R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services and forensic consulting services.

after the tax rate reform from business tax to value-added tax, the original business tax is changed to value-added tax, and the value-added tax is increased by two low tax rates: 6% (modern service industry) and 11% (transportation industry).

Reference: Baidu Encyclopedia-VAT

Reference: Baidu Encyclopedia-storage fee.