Port communicationsince last year，Guangzhou has introduced a series of policies on financial leasing，Luo Jun, executive vice chairman and secretary-general of the Guangzhou Financial Leasing Industry Alliance, said，If Guangzhou Nansha can take the lead in formulating legal standards，Clarify the rules for financial leasing real estate，Determine the legality of financial leasing real estate，It is expected to launch a trillion-yuan real estate financial leasing market。
"Real estate benefits are huge，Everyone wants a piece of the pie，Financial leasing is no exception，Whether at home or abroad，Everyone is exploring the model and direction of real estate financial leasing business。"At the Shenzhen Financial Leasing Salon，An unnamed general manager of a financial leasing company explained in detail real estate financial leasing operations and risk control cases。
Luo Jun, executive vice chairman and secretary-general of the Guangzhou Financial Leasing Industry Alliance, said，If Guangzhou Nansha can take the lead in formulating legal standards，Clarify the rules for financial leasing real estate，Determine the legality of financial leasing real estate，It is expected to launch a trillion-level real estate financial leasing market。Detailed explanation of real estate financial leasing cases. Can real estate be the subject of sale and leaseback? Although there is no prohibition by law，There are still many risks and operational difficulties in this business。
According to the aforementioned general manager who is engaged in real estate financing leasing business,，Real estate leasehold properties mainly include two types，That is, pre-sale of new and second-hand houses。“We are only involved in pre-sale properties。"The general manager said。He expressed，From the perspective of financial leasing legal and tax risk assessment，Pre-sale house without real estate certificate，More suitable for carrying out financial leasing business。
2014Beginning of the year，His company provided financing to a well-known real estate development company in Yunnan，The subject matter of the lease is 18,600 square meters of supporting independent commercial property in a large commercial and residential area in Kunming.，and more than 1,000 underground parking spaces。The large property is being developed in three phases，95% of the commercial and residential part of the first phase has been sold，The total pre-sale registration value is 453 million yuan。The total transaction volume between the financial leasing company and the real estate was 453 million yuan。
It is worth noting that，The actual financing amount stipulated in the contract is 153 million yuan，Term 5 years，A one-time 1% handling fee is charged。at the same time，in the special terms of the contract，Set the remaining 300 million yuan as repurchase margin。For settings where the guaranteed amount is higher than the financing amount，The above general manager explained that，This is for legal risk control reasons。"There is a contractual risk here，General performance bond，If there is a breach of contract，It's just deducted from the security deposit.。
We performed compulsory notarization of the contract，Register the lease subject matter on Zhongdeng.com and the Ministry of Commerce Lease Information Network，If there is a breach of contract, we will dispose of the property.。"A financial leasing person in Shenzhen said，“300 million yuan repurchase margin structure，Not common in the past，In an economic downturn，This design reduces rental company risk。"In the view of the aforementioned general manager,，The biggest risk in real estate leasing business is value risk。
"As for whether to apply for a real estate certificate?，The subject matter of the lease is ‘one woman married to two’, etc.，Not very likely。"He pointed out，The core of this type of business risk control is nothing more than two major aspects:，First, reasonably evaluate the value of the leased property，including present value、Geographical value and market value，Second, sufficient cash flow，Guarantee safe return of funds。In actual operation，Real estate financing leasing also faces multiple tax cost control problems。
“Tax risks to be avoided，First, let the local housing authority，Recognize that this behavior is a financing behavior，Not a real house sale，"The above-mentioned general manager said，“A real estate project can cost hundreds of millions or billions，Once the transaction process is included in the tax scope，There is no need to continue this business.。"According to relevant regulations，Selling a house requires paying VAT、transaction tax etc.。Amid numerous tax pressures，What troubles him the most is the deed tax。
He pointed out，The core link of real estate financial leasing business，It is a certificate required to obtain real estate.，That is, the real estate certificate。According to the "Announcement on Tax Issues Concerning the Lessee's Sale of Assets in Financing Sale and Leaseback Business" issued by the State Administration of Taxation in 2010 (i.e., Document No. 13)，One of the necessary conditions for handling property change procedures is to pay deed tax。Due to registration issues，Leasing real estate often requires two deed taxes。
According to the general manager，The current deed tax rate is 3% to 5%，It varies by region。he thinks，This tax is very unreasonable for financial leasing companies。“We are only a brief interlude in the life cycle of real estate，But you have to pay for the entire cycle**
cost
。"It is reported that，To avoid deed tax pressure，After the financial leasing company signs a financial leasing contract with the lessee,，Often a three-party contract is signed，Mortgage the real estate property to a bank or other financial institution。
"There are currently many operational cases，Basically this is the model。"The above-mentioned general manager said。This approach is considered to have a certain risk of legal disputes。A person from the Shenzhen Qianhai State Taxation Bureau said，Because there are currently laws and regulations corresponding to some new businesses that have not kept pace with，Corresponding laws and regulations need to be further adapted to market development。
The legal gaps in the trillion-dollar market have yet to be filled.，The "Financial Leasing Law" has not yet been promulgated，The definition of leased property in financial leasing has not been unified in the industry.，Real estate financial leasing is also in a legal ambiguity。In early July this year，Funeng Leasing is listed on the New OTC Market，Became the second financial leasing company to be listed on the New OTC Market。It is worth noting that，The company’s real estate financial leasing business，There were perceived to be legal flaws in the listing process.。
To remove this listing barrier，Funeng Leasing stated in June this year，decided in the current policy environment，no longer carry out such business。According to industry insiders，2012Year，There was once an article "Administrative Measures for Domestic Financing Leasing Enterprises" (Draft for Comments) circulated in the industry，However, this approach was not ultimately implemented。The "Measures for the Administration of Foreign Investment in the Leasing Industry" have been in use since 2005.。
March this year，The Ministry of Commerce issued the "Notice on Public Comments on the Supplementary Provisions of the "Regulations on the Administration of Foreign Investment in the Leasing Industry""，"industrial plant"、Warehousing room、commercial real estate、Other equipment attached to real property (such as elevators、air-conditioning system, etc.) and other assets used for production and operation" are included in the scope of the lease。but，This management measure has also not been formally issued.。
previously，Many financial leasing companies including Minsheng Financial Leasing，have carried out financial leasing of real estate。After the China Banking Regulatory Commission issued guidance to suspend the business of banking financial leasing companies,，New real estate leasing business is stagnating。
According to the general manager of the aforementioned real estate financing leasing company,：“In 2004, Shanghai completed the first property financing lease in China.，until now，Financial leasing companies have about a dozen typical cases of real estate financing leasing.，in general，There are about 70-80 real estate financial leasing cases，The proportion is not high in the entire financial leasing industry。" Shi Zhuhua, a lawyer at Guangdong Jintang Law Firm, pointed out，Current regulatory thinking is changing，The key is to control risks。
since last year，Guangzhou has introduced a series of policies on financial leasing，Luo Jun, executive vice chairman and secretary-general of the Guangzhou Financial Leasing Industry Alliance, said，If Guangzhou Nansha can take the lead in formulating legal standards，Clarify the rules for financial leasing real estate，Determine the legality of financial leasing real estate，It is expected to launch a trillion-yuan real estate financial leasing market。
The latest "China Financial Leasing Industry Development Report" released by China Leasing Alliance and other organizations shows that，As of the end of June 2025，The balance of financial leasing contracts nationwide is approximately 3.7 trillion，An increase of 14.2% over the end of the previous year。Convener of China Leasing Alliance、Blue Book editor-in-chief Yang Haitian predicts，2025Before the first half of the year，The total volume of financial leasing business nationwide can reach 5 trillion yuan。For details, please consult Shenzhen Hong Kong Xintong-。
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