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Business classification methods and establishment conditions of financial leasing companies

one、According to the classification criteria of the purpose of leasing and the method of investment recovery, it is divided into:finance lease、Operating lease and financing lease are also called financial leases。

Refers to the agreement between the parties to the lease,The lessor purchases the equipment selected by the lessee from a third party (supplier) selected by the lessee based on the lessee’s decision.,Conditional on tenant paying rent,Transfer the right to use the property to the lessee,and during an uninterrupted long-term rental period,by collecting rent,Recover all or most of your investment。

Operating lease refers to a form of short-term leasing,This means that the lessor rents equipment to the lessee on a short-term basis,And provide equipment maintenance and repair services,The lease contract can be terminated midway,The lessor needs to repeatedly rent to different lessees before it can recover its investment in the leased equipment.。two、From the perspective of taxation, lease types are divided into:tax saving leasing、Non-tax-efficient (sales-type) lease Tax-efficient lease:Leasing that can enjoy tax benefits is called tax-saving leasing,Also called real leasing。

On the contrary, it is a non-tax-saving lease。This lease is divided through tax saving conditions set by the government。three、Based on the proportion of capital contribution in the lease, it is divided into:single investment lease、Leveraged Lease Single Investment Lease:A lease in which the lessor is responsible for the entire investment amount in purchasing the leased equipment.,This is a traditional rental method。

Leveraged lease:The lessor generally only needs to provide an investment of 20%-40% of the total amount of equipment.,Get device ownership,Enjoy 100% discount on equipment investment。60% to 80% of the equipment cost can be used as collateral for loans from banks and other financial institutions.。The loan can be secured against the equipment itself and the lease fee,At the same time, the lessor requires the first mortgage of the equipment,The transfer right to collect rent under the lease contract is a guarantee for the loan。

due to tax benefits、operating instructions、Good overall benefits、Rent Recovery Security、

cost

Low,Generally used in aircraft、ship、Financial leasing of communication equipment and large complete sets of equipment。

Conditions for the establishment of a financial leasing company: The registered capital of a foreign-invested financial leasing company shall not be less than US$10 million.;The total assets of foreign investors in foreign-invested financial leasing companies shall not be less than US$5 million.;The operating period of a foreign-invested financial leasing company in the form of a limited liability company generally does not exceed 30 years.;Have appropriate professionals,Senior managers should have corresponding professional qualifications and no less than three years of experience。

Financial leasing company establishment application materials Enterprise establishment application form;Feasibility study report signed by all investors;contract、Articles of Association (Foreign-invested enterprises only submit articles of association);Bank credit certificates of all investors、Registration certificate、Proof of identity of legal representative;The most recent year’s audit report of the investing parties audited by an accounting firm;List of board members and letters of appointment of directors from all investment parties;Qualification certificates of senior management personnel;Notice of pre-approval of enterprise name issued by the industrial and commercial administration department;Site use agreement (original) and real estate ownership certificate (copy);Documents signed by non-legal representatives,A power of attorney for the legal representative should be issued


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