Distinguish between car finance leasing and car consumer credit in one article

Since the reform and opening up，my country’s financial services sector has been constantly innovating。自从2025年8月26日李克强总理确定加快融资租赁和金融租赁行业发展的措施之后，Pushing financial leasing, which has always been tepid, to a new level。It takes a long process for anything to appear and be recognized by the public.。

We Chinese have just embraced consumer credit，In the blink of an eye, I have to accept financial leasing again，It's really not an easy task。In order to distinguish between financial leasing and consumer credit，It is recommended that you read this article patiently。Of course, there are some terms that need to be searched and understood by those who are interested.。

With the fulfillment of WTO commitments and the continuous opening up of the automotive financial services sector,，Huge market potential and services from foreign auto financial institutions

Advantages

It will definitely promote the development of two types of automobile consumption financing services: financial leasing and consumer credit.。Therefore, a comparative analysis of these two types of automobile financial services is conducted.，And focus on the advantages of financial leasing，In order to be helpful to automobile financial service institutions and automobile users。

one、汽车融资租赁和汽车消费信贷的总体比较 A、common ground

1. 二者都表现为债权债务关系 债权债务关系的基本特征是欠债还钱，The principal and interest must be repaid upon maturity，On this point，Both are the same。Under financial leasing，The car buyer repays the principal and interest in regular rent payments，And under the bank credit method，The car buyer repays the principal and interest in installments。

therefore，Although there are differences in the actual payment amount of the car purchased between the two，But the essence of the creditor-debt relationship is the same.。

1. 缓解需求和购买力之间的矛盾 汽车消费信贷和汽车融资租赁这两种分期付款的购车方式，Will alleviate the contradiction between potential demand and actual purchasing power of consumers。
2. 二者的回报都高于一次性付款购车 汽车作为一宗大额消费品是需要分期付款的。

Although the total amount of rent and principal and interest is higher than the selling price of the car，But a car is not like buying a house (which is generally a value-added investment)，It depreciates quickly，Generally, depreciation after 4 years is 50%。Assume the price of the car is 200,000 yuan，If the buyer pays the down payment for the car，Use the rest of the money in other investments that have higher interest rates than your deposits，The rate of return is much higher than the interest and handling fees saved by purchasing a car in one lump sum.。

So even if we are as wealthy as the United States，80%-85%New cars are also purchased through installment payments。 B、形式上的差别 a.交易载体：Financial leasing is physical goods, mainly cars.，Consumer credit is mainly based on currency。 b. Ownership of the property during the lease term：Finance lease means that the ownership belongs to the lessor；Consumer credit transfers ownership of the goods to the buyer upon delivery or entry into force of the contract。

c. Transaction structure：Financial leasing is a three-party、two contracts；Consumer credit is a buyer-seller、sales contract。 d. Different objects：Financial leasing transfers asset use rights，and is not subject to restrictions on the leased assets held by the lessor；Consumer credit is limited to assets held by the seller。 e. Financing amount：Financial leasing is 100% financing；Consumer credit is generally equivalent to 70%-80% of the car purchase price。

C、汽车融资租赁的特点 一、风险保障程度较高 首先，Under financial leasing，The car lessee shall pay the rent in full，to own the car，so，throughout the lease period，The title of the car belongs to the lessor。Once the lessee defaults and fails to pay the rent on time,，Then the lessor can terminate the financial lease contract based on the car ownership status.，car repossession。

In the case of automobile consumer credit，Loans are riskier。Take the situation in our country as an example，Since car mortgages mainly rely on real estate mortgages、Bill pledge and third-party guarantee，However, due to the incompatibility of relevant laws and regulations，The scope of application of these three types of guarantee pledges is very limited.。Take real estate mortgage as an example，Not only are there fewer private properties，And the mortgage needs to be evaluated by a professional agency，Individuals need to pay exorbitant extra

cost

。

Therefore, my country's automobile consumer credit still has the problem of difficulty in loan recovery.。Period，If the lessee becomes bankrupt during the lease term，Cars are not part of bankruptcy estate，Lessor can act against third party，And in terms of loan，Once the borrower becomes bankrupt，The car he purchased will also be liquidated as a bankruptcy。 two、有助于促进汽车销售 具有超前消费意识、It is often young people who like to buy cars by installment payment.。

Although these people have considerable income prospects，However, due to current income limitations，They may have difficulty raising a down payment on consumer credit，Nor does it meet strict loan conditions，This will make it difficult for them to meet their car purchase needs through consumer credit。However, the convenient conditions of full financing of financial leasing and the direct use of cars as collateral make young people，Especially the car purchasing needs of young people who have just graduated can be met.，thus boosting car sales。

three、可以使购买汽车作为生产资料的企业获得税收上的好处

1. Use consumer credit to buy a car，Depreciation must be calculated according to the depreciation life specified by the state.；Purchase a car using financial leasing，Depreciation can be calculated over the lease term。Since the lease period is generally less than the depreciation period stipulated by the state,，In this way, the company calculates depreciation every year

cost

will be more than when purchased，A reduction in the taxable profits of the business，thus reducing the amount of tax。

1. Fixed assets leased by finance，The lower of the original book value of the leased asset and the present value of the minimum lease payments shall be calculated at the commencement date of the lease.，Booking value of fixed assets leased as finance，Record minimum lease payments as long-term payable，and divide the difference between the two，as unconfirmed financing

cost

。Financing not confirmed

cost

will be apportioned to finance over each period of the lease term

cost

，resulting in tax savings。

register，If you need consultation, please add，Please note "financial lease")

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