Where is the difference between "financial leasing" and "financial leasing"

Where is the difference between "financial leasing" and "financial leasing"
"Financial Leasing" and "Financial Leasing" are translated from the same English word "Financial Lease". Only in China, there is a difference due to the characteristics of the financial regulatory system and the different understanding of the connotation of the lease. The following is a difference in analysis of the difference between "financial leasing" and "financial leasing" I collected. Welcome everyone to read and learn and understand.

. The same point of "financial leasing" and "financial leasing"
1. The definition of law is the same
no matter which lease is, it is legal in law. , The same belongs to the "Contract Law" Chapter 14 Financial Leasing. The seller and the leased objects are selected by the lessee, and there is no difference in law.
2. The principle of business operation is the same
The enterprise must operate in accordance with the law, and cannot leave the legal standard of financial leasing in operation. Although there are different operations different. The principle of not leaving the two contracts.
3. The definition of accounting is the same
If accounting is that the essence is better than the form. Therefore, no matter how it changes, what is called, the accounting processing of financing leases must be done according to the standards of the standards. So there will be no difference.
4. The definition of the tax department is the same
countries must tax in accordance with the law, and enterprises should pay taxes in accordance with the law. The basis of tax law comes from law, there is no difference in law, and tax collection policies are not different. Both "finance" and "financing" have been classified as "financial insurance". After the business reform, it was designated as a special industry in the modern service industry, and the tax policy was formulated separately. Although the financial insurance industry is in the scope of the modern service industry, it has not entered the scope of this camp.
. Different places of "financial leasing" and "financial leasing"
1. The regulatory authorities are different
financial leasing companies are approved and supervised by the CBRC, and stipulate that only their leasing companies approved and established Only the word "finance" can be crowned. The leasing company's borrowing (short -term) funds from the financial market does not involve credit scale, but funds or credit involved in public deposits. Therefore, the lease transaction volume (in order to prevent the system risks brought about by short -term funding) is included in strict management of credit scale. Thus leased companies regulate as the lending department.
The financial leasing company is approved and supervised by the Ministry of Commerce. In fact, only one credit sales company can be supervised. Although there are risk control restrictions of 1:10 borrowing ratio similar to capital adequacy ratios, it is the restrictions on borrowing after all. For a leasing company that does not enter the capital market, a borrowing unit must borrow the amount of funds (except in an instant) less than 1:10. Especially for leasing companies with insufficient credit, this ratio is lower and will not exceed the restrictions on the proportion of assets and liabilities of ordinary enterprises. And all this is determined by the loan unit based on the credit of the loan unit.
In this shows that financial leasing companies are financial institutions and lenders, financial leasing is non -financial institutions, and borrowing units. This is the essential difference between the two, which is not surprising that the policy and business differences generated by this. It's just that the outside world should never equate the secondary financial leasing with this financial lease. Don't think that the news of reporting financial leasing is equivalent to reporting the news of financial leasing. Do not sell financial leasing funds, equivalent to the sales of financial leasing objects. Don't strange the lease amount to grow so fast in geometric explosion, while the leasing market penetration rate is not too much.
2. The financial and taxation policy is different
Te financial leasing companies are financial institutions, and can enjoy the policy treatment of the Ministry of Finance on the notice of the "Administrative Measures for the Preparation of Financial Enterprises Stay Preparation": "Financial enterprises should be ended in the year of each year. According to a certain percentage of asset balances that bears risk and losses, general preparations are extracted. The general preparation ratio is determined by factors such as the comprehensive consideration of financial enterprises. In principle %. "Once the" focusing on the proportion of the category is 2%; the proportion of secondary categories is 25%; the proportion of suspicious categories is 50%; The loss of the loss of assets can float 20 with a proportion of 20 ".
The financial leasing company is not a financial institution and cannot enjoy the above treatment. "All issues are carried by yourself." In order to get this treatment, you need to go to the taxation department for approval alone.
3. The national statistics are different
The notice of the National Bureau of Statistics and issued the "Three Industry Division of Regulations", financial leasing is divided into: Third Industry — Gate: Financial Industry -7120 Category: Financial leasing. Financial leasing is divided into the tertiary industry -L Gate: Leasing and Business Services -7310 Category: Machinery and Equipment Leasing. Some people may question this, but where can they be placed in these two categories? The new leased fixed assets will definitely not be identified as financial leasing credit assets, and vice versa.
It can only find the difference between this classification on the statistics statistics of the National Bureau of Statistics.
In month statistics of the "Fixed Asset Investment (excluding farmers)" announced by the State Statistics Bureau, the data of fixed assets and financial leasing in the statistics of the "financial industry" In the statistics of "leasing and business service industry". The two cannot be mixed. This classification principle is unified with the division of regulatory authorities. There will be no chaos.
The note is that the above statistics are statistics that have accumulated new fixed assets, not the statistics of the lease amount. It is not in this statistical category that is not sold for new assets for sale or leasing. Although the statistical departments do not have meticulous and irregularities, many data statistics cannot be up. However, to calculate the market penetration rate of leasing, it should be obtained from the authority and comparability of data.
. The results of differentiation are from countermeasures
1. The supervision is different. The business leading model is different
Different regulatory methods lead to different operating positioning of the leasing company. For example, financial institution leasing companies pay attention to leasing scale under the credit supervision system, pay attention to operating leasing with standards of credit, and ignore the importance of leasing targets. Financial leasing companies 'attention to things is far greater than financial leasing companies, especially manufacturers' leasing, which is even more prominent.
It, like the leasing company of the loan unit of the financial leasing company of the lending unit, it is difficult to change under the supervision mechanism of credit. Therefore, the main customer base is based on the basic construction of large state -owned enterprises, central enterprises and governments.
The borrower's financing leasing company packaged itself into a lending unit, and it was inseparable from the reality of the financing scale of financing costs. Therefore, more returns come from trade, services and asset management links. The main customer base comes from high -quality SMEs.
2. The difference between real leasing and fake leasing
(1) Fake is true and fake
because most of the current leased assets belong to credit assets, most of the lease transaction structure is sold for sale and lease rents. Therefore, there is a controversy of the true and false leasing of the "lease is actually a loan".
In financing leasing transactions, because it has the characteristics of financial assets (including interest, assets, assets with interest rates and time transfers), the sale of leases has a credit function. As long as the contract is strictly followed by the "Contract Law", it is operated. There is no real lease or fake lease.
The comprehensive factors such as the source of funds, financing costs, customer resources, risk control, talent quality and regulatory restrictions of the leasing company affect the operation positioning of the leasing company. As long as the income is guaranteed and the risks are controllable, even if the financial leasing company of non -financial institutions is high, it can also sell high -interest to the rental return business and make the lease into a "high -profit LI loan".
The problem is that the benefits of financial leasing are compared to credit: the leasing company has debt and property. Through the disposal of property rights, it can make up for the losses of claims, thereby reducing excessive requirements for the credit of the lessee. Fill the market gap in the high -quality customers brushed by credit customers.
The leasing company provides the funders with a moderate loan platform for income and safety, and the leasing company obtains the source of funds for leasing projects. Financial leasing and credit are a complementary relationship. If you do rent as a credit, the biggest problem is to compete for high -quality customers with banks. And ordinary financial leasing companies are far from so many branches of banks to collect long -term tracking high -quality customers, and banks are filtering. There are very few high -quality customers for other leasing companies. The customer base of financial leasing companies is difficult to position the customer base of financial leasing.
(2) The real lease was originally ...
In international, some countries divide the lease into true lease and sales of conditions. The standard of real leases is: (1) The lessor owns ownership of the assets; Value; (3) The expected asset price at the beginning of the lease period should not be lower than 15-20%of the equipment cost; 20%of the original effective life span of assets. (5) The investment of the lessor should account for at least 20%of the equipment purchase cost; The period must not exceed 30 years.
The people who meet the real rental standards., the lessor is eligible to obtain tax discounts such as accelerated depreciation and investment discounts, and transferred some tax discounts to the lessee by reducing the rent. Deduction of taxation profits. Therefore, lease is really called Tax Oriented Lease.
The real rental and conditional sales, in my opinion, is actually the division of operating leasing and financial leasing. The "operating leasing" here is a non -full financial lease, not the lease (Rental) defined in the Contract Law that is now misunderstood.
The "real leasing" due to the lack of supervision and tax preferential policies, it has not yet reached this stage of development, and few people operate this. Therefore, there is no such transaction model for tax -saving leasing.
3. Differences need to be complementary and integrated
The financial leasing because of financial means binding services and asset management derived from property rights. Therefore, the income of financial leasing not only comes from finance, but also income in trade, services, and asset management.
The financial leasing must not only use its own funds and funds for shareholders to earn financial revenue. It is also necessary to earn the benefits of trade links, auxiliary services and asset management. What's more important is to sell leased assets and use others' assets to obtain their own income. It truly becomes financial attributes that have financial attributes that are revenue, security, and liquidity. By then, whether it was "financial leasing" or "financial leasing" was doing financial business. Otherwise, it always feels that the leasing company (lease that does not all transfer risks and compensation) is doing risk investment business.
The complementarity and integration we are talking about lies in:
The "financial leasing" company in addition to obtaining income in financial aspects, but also strive to increase income in trade, services and asset management. "Financial Leasing" companies should do more high -quality lease assets to sell to "financial leasing" companies. Both types of rental companies should strive to sell lease assets (so -called debut business) to increase the scale of credit assets while increasing the scale of credit. This shows that the leasing company is mature in professional skills.
4. The industry as a whole is transformed from credit promotion to capital promotion
The financial leasing is driven by capital abroad. At this stage of China, it is promoted by credit. The financing lease promoted by capital has increased the investment of fixed assets, driven the production consumption and living consumption, increase the demand for transportation vehicles and commercial properties, and increase taxes and employment.
The leasing promoted by credit, because the main customer base is still the private economy is still not driven by the leasing of the lease of large state -owned enterprises, the lease of the capital of the state -owned enterprise and the capital of the state -owned enterprise, and the lease of local government financing. Financing leasing has not fully played the important role in promoting the investment in the real economy.
The financial leasing must develop healthy, and it should be transformed from credit promotion to capital promotion. The leasing company does not expand the capital to expand the scale of credit, but how to sell existing rental assets in the capital market. The transaction engaged in the leasing company should be operated simultaneously with the national macro -control. It should not be leased to break through the scale of credit, to restrict leases to break through the scale of local government financing, and become an anti -cycle tool. Sooner or later, it is restricted and paid for it, without the vitality of sustainable development.
This does not complete the industrialization process. Do not always take the current (industrialization process has entered a saturated state) international experience to talk about leasing innovation and reform. It should vigorously develop the real economy and increase the market penetration rate of financial leasing. While supporting the national economic construction, it improves the profitability of the leasing company. Do the positive development of the country, enterprises, and individuals at the same time.
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