融资租赁公司的界定及三类融资租赁公司业务范围

有许多朋友分不清什么是融资租赁，因为我们平时日常生活中接触最多的就是租赁，而融资租赁牵扯到融资租赁意义就变得大不相同了，这也难怪这些朋友头大了。港信通-从网上找到了一段关于界定融资租赁的几个要点，希望能解决朋友们头疼的毛病，以后再也不用担心分不清融资租赁啦！

凡是符合下列一项或数项标准的，应当认定被认定为融资租赁：

1. At the end of the lease period，Ownership of the leased asset is transferred to the lessee。
2. The lessee has the option to purchase the leased asset，所订立的购买价款预计将远低于行使选择权时租赁资产的公允值，Therefore, it is reasonably certain that the lessee will exercise this option at the commencement date of the lease.。
3. Even if the ownership of the asset does not transfer，However, the lease period accounts for the majority of the useful life of the leased asset.。
4. 承租人在租赁开始日的最低租赁付款额现值，Almost equal to the fair value of the leased asset at the commencement date of the lease；出租人再租赁开始日的最低租赁收款额现值，Almost equal to the fair value of the leased asset at the commencement date of the lease。
5. 租赁资产性质特殊，If no major changes are made，Only available to lessee。

one、内资融资租赁公司主要政策依据为："Ministry of Commerce"、国家税务总局关于从事融资租赁业务有关问题的通知》、《融资租赁企业监督管理办法》。

内资融资租赁公司不得从事下列业务：

1. 吸收存款或变相存款；
2. 向承租人提供租赁项下的流动资金贷款和其他贷款；
3. 有价证券投资、金融机构股权投资；
4. 同业拆借业务；
5. 未经中国银行业监督管理委员会批准的其他金融业务。

two、外资融资租赁公司主要政策依据为：《融资租赁企业监督管理办法》、《外商投资租赁业管理办法》。外资融资租赁公司的业务范围为：

1. Financial leasing business；
2. leasing business；
3. 向国外购买租赁财产；
4. Residual value treatment and repair of leased property；
5. Lease transaction advice and guarantees；
6. Other businesses approved by the approval department。

three、金融租赁公司主要政策依据为：《金融租赁公司管理办法》。

金融租赁公司的业务范围如下：

1. Financial leasing business；
2. Transfer and transfer of financial lease assets；
3. 固定收益类证券投资业务；
4. Accept lease security deposit from tenant；
5. Absorb time deposits of more than 3 months (inclusive) from non-bank shareholders；
6. interbank lending；
7. Borrow money from financial institutions；
8. Overseas borrowing；
9. 租赁物变卖及处理业务；
10. economic consulting。
11. issue bonds；
12. Establish project companies in domestic bonded areas to carry out financial leasing business；
13. asset securitization；
14. As a holding subsidiary、项目公司对外融资提供担保；
15. 银监会批准的其他业务。

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