西安市未央区人民法院民 事 判 决 书（2020）陕0112民初746号 原告：陕西瑞远机械设备租赁有限公司，住所地：西安市浐灞生态区，统一社会信用代码91610136MA6U1NPTX6。法定代表人：吕育坤，该公司董事长。 委托诉讼代理人：高永江，男，该公司员工。委托诉讼代理人：孙旭，男，该公司员工。被告：西安远升基础建设工程有限公司，住所地：西安市莲湖区，统一社会信用代码91610104311038428U。法定代表人：蒋勃，该公司总经理。委托诉讼代理人：张雯，女，该公司员工。原告陕西瑞远机械设备租赁有限公司（以下简称“陕西瑞远公司”）与被告西安远升基础建设工程有限公司（以下简称“西安远升公司”）建筑设备租赁合同纠纷一案，本院于2020年1月6日立案后，依法适用简易程序，公开开庭进行了审理。原告陕西瑞远公司委托诉讼代理人高永江、孙旭、被告西安远升公司委托诉讼代理人张雯均到庭参加诉讼。本案现已审理终结。原告陕西瑞远公司向本院提出诉讼请求：1、被告支付原告租金69747.6元；2、被告承担违约金4261.7元（截止2019年11月7日）及判决确定之日的违约金；3、被告支付原告税金50377.28元；4、本案全部费由被告承担。事实与理由：2019年4月17日，原、被告签订了《设备租赁合同》，合同中约定，被告租赁原告设备用于泾阳XX城工地建筑垃圾破碎处理。后原告依约向被告交付租赁物，双方经结算被告应支付原告租金559747.6元，尚拖欠租金69747.6元、违约金4261.7元、税金50377.28元。原告多次催要未果，故诉至法院。被告西安远升公司辩称，1、原、被告之间形成承揽合同关系，应适用承揽合同的法律规定；2、原告未完成承揽成果构成违约致未支付剩余费用，被告并未构成违约；3、税金应按双方口头约定比例承担。综上，原告的诉请无事实和法律依据，请求依法驳回。经审理查明，2019年4月17日，原、被告签订了《设备租赁合同》，合同中约定:被告租赁原告设备：反击破、筛分机、挖掘机、装载机各一台，租赁期限为2019年4月18日至7月17日，工程项目为城中村建筑垃圾破碎，工作内容为生产粒料：0-10mm、10-31.5mm(允许有部分超出31.5mm)，施工地点为泾阳县XX城，被告租赁原告设备，按每方35元计收租金（该租金为不含税价），设备操作人员由原告配备，设备的所有权属于原告，被告在租赁期间只享有使用权和基于使用设备产生的收益，原告随设备配备的操作的人员服从被告管理人员的管理，双方签订合同后，被告先付保证金30万元后使用设备，保证金作为设备出库的保证，合同结束时可抵租金款。原告同意被告在合同签订后支付保证金20万元，原告向被告交付反击破、挖掘机、装载机，待筛分机设备进场前被告支付剩余保证金10万元，被告以每一万方收取租金，以此类推，被告未按时支付租金，原告按逾期租金的万分之五/日收取违约金。次日，被告向原告转账20万元保证金，原告设备及操作人员进入施工地点至7月23日离场。后被告分别于4月24日、5月21日、6月25日、8月9日向原告转账6万元、10万元、5万元、8万元。9月3日，双方对租赁机械设备进行结算，确认实际结算金额为559747.6元，并在《陕西瑞远租赁机械设备结算单》加盖公章。后原告催要剩余款项未果，遂形成诉讼。庭审中，原告提交了《陕西增值税专用发票》，证明被告应按9%的税率支付税金，被告对该证据真实性、证明目的均不予认可，并质证发票非XX城项目发票，时间和数额均不相符，不认可按9%计算税金。被告提交了《电话录音》、《民事判决书》，证明口头约定被告承担4.5%的税金，原告对该组证据真实性、证明目的均不予认可，并质证录音内容无法确定，民事判决书与本案无关。被告提交了《情况说明》、《工地照片》、《建筑垃圾破碎合同》、《工程对账单》、《律师函》、《收款回单》、《收据》，证明原告违约造成被告的损失，对于《工地照片》、《建筑垃圾破碎合同》、《工程对账单》、《律师函》、《收款回单》等证据，原告质证与其无关，对于《情况说明》、《收据》等证据，原告质证真实性、证明目的均不予认可。上述事实，有原、被告陈述、《设备租赁合同》、《结算单》、转账记录、庭审笔录及相关证据在卷佐证。  本院认为,依法成立的合同，对当事人具有法律约束力，受法律保护。本案中，原、被告签订的《设备租赁合同》系双方真实意思表示，且不违反相关法律规定，应为有效，双方当事人应按照约定全面履行合同义务。被告辩称，双方之间应为承揽合同，但根据双方签订的合同约定，被告对原告提交的设备有使用权，原告配备的人员听从被告的管理，同时合同其他内容中亦是关于设备租赁的约定，据此，原、被告之间签订的合同为租赁合同，故本院对被告的辩称意见不予采纳。原告依约向被告交付了租赁设备，被告应支付租赁期间的租金，被告辩称原告未完成承揽成果违约，并提交了相应的证据，但双方之间并不存在承揽关系，被告亦无其他证据证明，原告未全面履行出租设备的义务，故本院对被告的辩称意见，不予采纳。根据双方的结算单及被告的转账记录，现原告要求被告支付拖欠的租金69747.6元，事实清楚，证据充分，本院予以支持。关于原告主张被告应承担违约金，因被告在双方结算后未支付剩余租金，故原告的诉请符合相关法律规定，本院予以支持。根据双方合同约定，被告应自结算次日起按每日万分之五承担违约金。至于原告主张的税金50377.28元，被告辩称应按4.5%计算税金，双方合同中未有相关约定，原告亦无相应充分证据予以印证，庭审中被告认可按4.5%承担，本院予以确认，故被告应向原告支付税金为25188.64元。依照《中华人民共和国合同法》第六十条、 第一百零七条、第一百零九条、第一百一十四条、第二百一十二条、第二百二十六条之规定，判决如下：                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           一、被告西安远升基础建设工程有限公司于本判决生效之日起十五日内支付原告陕西瑞远机械设备租赁有限公司租金69747.6元，并自2019年9月4日起按每日万分之五承担违约金至履行完毕之日止。二、被告西安远升基础建设工程有限公司于本判决生效之日起十五日内支付原告陕西瑞远机械设备租赁有限公司税金25188.64元。三、驳回原告陕西瑞远机械设备租赁有限公司的其他诉讼请求。如果未按本判决指定的期间履行给付金钱义务，应当依照《中华人民共和国民事诉讼法》第二百五十三条之规定，加倍支付迟延履行期间的债务利息。案件受理费2787元（原告已预交），由原告陕西瑞远机械设备租赁有限公司负担612元，由被告西安远升基础建设工程有限公司负担2175元。如不服本判决，可在判决书送达之日起十五日内，向本院递交上诉状，并按对方当事人的人数提出副本，上诉于陕西省西安市中级人民法院。       审  判  员  齐明明   二〇二〇年四月三日  法 官助 理   秦  涛 书  记  员   任萍萍   打印人：周惠荣  校对人：任萍萍  送达时间：2020年  月  日 1