等额年金计算范本1

适用租赁公司:

①经中国人民银行、银监会或者商务部批准从事融资租赁业务的试点纳税人;

②商务部授权的省级商务主管部门和国家经济技术开发区批准的从事融资租赁业务的注册资本达到1.7亿元的试点纳税人;增值税适用税率为17%

*融资额（元）:		*租金利率（%）:
*交付频率:		*租赁期限（月）:
*租金偿还方式:		*增值税率（%）:
*留购金（元）:		*保证金比率（%）:
*手续费比率（%）:

基本信息

*保证金（元）:		*增值税（元）:
*手续费（元）:		*手续费税额（元）:
*还款期数:		*每期还款额（元）:
*共还租金（元）:		*共还利息（元）:
*IRR（%）:		*税后IRR（%）:

详细信息

期数	租金	利息	利息税额	本金	本金余额	IRR现金流	税后IRR现金流
0					100,000,000.00	-77,000,000.00	-77,435,897.44
1	3,233,243.40	844,907.41	122,764.32	2,388,336.00	97,611,664.00	3,233,243.40	3,110,479.08
2	3,233,243.40	824,728.18	119,832.30	2,408,515.22	95,203,148.78	3,233,243.40	3,113,411.10
3	3,233,243.40	804,378.46	116,875.50	2,428,864.95	92,774,283.83	3,233,243.40	3,116,367.90
4	3,233,243.40	783,856.80	113,893.72	2,449,386.61	90,324,897.23	3,233,243.40	3,119,349.68
5	3,233,243.40	763,161.75	110,886.75	2,470,081.66	87,854,815.57	3,233,243.40	3,122,356.65
6	3,233,243.40	742,291.84	107,854.37	2,490,951.56	85,363,864.01	3,233,243.40	3,125,389.03
7	3,233,243.40	721,245.61	104,796.37	2,511,997.79	82,851,866.22	3,233,243.40	3,128,447.03
8	3,233,243.40	700,021.55	101,712.53	2,533,221.85	80,318,644.37	3,233,243.40	3,131,530.87
9	3,233,243.40	678,618.18	98,602.64	2,554,625.23	77,764,019.14	3,233,243.40	3,134,640.76
10	3,233,243.40	657,033.96	95,466.47	2,576,209.45	75,187,809.70	3,233,243.40	3,137,776.93
11	3,233,243.40	635,267.37	92,303.81	2,597,976.03	72,589,833.67	3,233,243.40	3,140,939.60
12	3,233,243.40	613,316.88	89,114.42	2,619,926.52	69,969,907.14	3,233,243.40	3,144,128.98
13	3,233,243.40	591,180.93	85,898.08	2,642,062.48	67,327,844.67	3,233,243.40	3,147,345.32
14	3,233,243.40	568,857.95	82,654.57	2,664,385.46	64,663,459.21	3,233,243.40	3,150,588.83
15	3,233,243.40	546,346.36	79,383.66	2,686,897.05	61,976,562.17	3,233,243.40	3,153,859.74
16	3,233,243.40	523,644.56	76,085.11	2,709,598.84	59,266,963.33	3,233,243.40	3,157,158.30
17	3,233,243.40	500,750.96	72,758.69	2,732,492.44	56,534,470.89	3,233,243.40	3,160,484.72
18	3,233,243.40	477,663.93	69,404.16	2,755,579.47	53,778,891.41	3,233,243.40	3,163,839.24
19	3,233,243.40	454,381.84	66,021.29	2,778,861.57	51,000,029.85	3,233,243.40	3,167,222.11
20	3,233,243.40	430,903.03	62,609.84	2,802,340.37	48,197,689.48	3,233,243.40	3,170,633.56
21	3,233,243.40	407,225.85	59,169.57	2,826,017.55	45,371,671.92	3,233,243.40	3,174,073.84
22	3,233,243.40	383,348.62	55,700.23	2,849,894.79	42,521,777.13	3,233,243.40	3,177,543.18
23	3,233,243.40	359,269.64	52,201.57	2,873,973.76	39,647,803.37	3,233,243.40	3,181,041.83
24	3,233,243.40	334,987.23	48,673.36	2,898,256.18	36,749,547.20	3,233,243.40	3,184,570.05
25	3,233,243.40	310,499.65	45,115.33	2,922,743.76	33,826,803.44	3,233,243.40	3,188,128.07
26	3,233,243.40	285,805.17	41,527.25	2,947,438.24	30,879,365.21	3,233,243.40	3,191,716.16
27	3,233,243.40	260,902.04	37,908.84	2,972,341.36	27,907,023.85	3,233,243.40	3,195,334.56
28	3,233,243.40	235,788.51	34,259.87	2,997,454.89	24,909,568.96	3,233,243.40	3,198,983.53
29	3,233,243.40	210,462.79	30,580.06	3,022,780.61	21,886,788.34	3,233,243.40	3,202,663.34
30	3,233,243.40	184,923.10	26,869.17	3,048,320.31	18,838,468.04	3,233,243.40	3,206,374.24
31	3,233,243.40	159,167.61	23,126.92	3,074,075.79	15,764,392.25	3,233,243.40	3,210,116.49
32	3,233,243.40	133,194.52	19,353.05	3,100,048.89	12,664,343.36	3,233,243.40	3,213,890.35
33	3,233,243.40	107,001.98	15,547.30	3,126,241.43	9,538,101.93	3,233,243.40	3,217,696.11
34	3,233,243.40	80,588.13	11,709.39	3,152,655.27	6,385,446.66	3,233,243.40	3,221,534.02
35	3,233,243.40	53,951.11	7,839.05	3,179,292.29	3,206,154.37	3,233,243.40	3,225,404.35
36	3,233,243.40	27,089.04	3,936.01	3,206,154.37	-0.00	-16,741,756.60	-16,745,692.61
合计	116,396,762.53	16,396,762.52	2,382,435.58	116,396,762.53		19,421,762.53	16,603,429.51