5 thoughts on “What is the difference between the essence of financial leasing and financial leasing?”
Courtney
The difference between financial leasing and financial leasing: 1. The regulatory authorities are different. The financial leasing company is approved and supervised by the CBRC, and it is stipulated that only the leasing companies they have approved can be crowned with the word “finance”. The leasing company’s borrowing funds from the financial market does not involve credit scale. 2, but funds or credit involved in public deposits, so the lease transaction value must be included in strict management of credit. Thus leased companies regulate as the lending department. 3. The financial and taxation policy is different. Financial leasing companies are financial institutions and can enjoy the policy treatment of the Ministry of Finance’s notification of the “Administrative Measures for the Preparation of Disposal Disposal for Financial Enterprises”. A certain proportion of asset balances are generally prepared. This expansion information: financial leasing refers to the lessee according to the lessee’s request, according to the pre -contract contract of the two parties, to buy the fixed assets specified by the lessee to the lessee, in accordance with the pre -contract contract of both parties. On the premise of having the ownership of the fixed assets, the lessee pays all the rent as the condition, and the right to use the possession, use and income of the fixed assets to the lessee during a period is used to the lessee. If financial leasing has dual functions of fusion and financing. Financial leasing can be divided into two major varieties: direct financial leasing and sale. C financial lease Baidu Encyclopedia
1. Different regulatory authorities The financial leasing company is approved and supervised by the CBRC, and stipulates that only the leasing companies they have approved can be crowned with the word “finance”. 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 be less than 1:10 (except for instant) the proportion of funds that can be borrowed. 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 financial leasing with this financial lease. Don’t think that the news of reporting financial leasing is equivalent to reporting financial leasing. Is do not sell the funds of financial leasing, which is equivalent to the items of financial leasing. 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 they can enjoy the policy treatment of the Ministry of Finance’s notice of the Ministry of Finance and issuing the “Administrative Measures for the Preparation of Financial Enterprises Stay Preparation”: “Financial enterprises should be based on annual annual year. A certain percentage of asset balances that bears risk and losses general preparations. The general preparation ratio is determined by factors such as the comprehensive consideration of financial enterprises. The balance of 1 %. “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 %; Level and suspicious assets can be prepared for losses. 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 If in accordance with 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: Finance: Finance lease. 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 leasing 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, which was inseparable from the reality of high financing costs and the scale of financing. Therefore, more returns come from trade, services and asset management links. The main customer base comes from high -quality SMEs. It data expansion The same points of “financial leasing” and “financial leasing” 1. The definition of the law is the same 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. Essence 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, so no matter how it changes, what is called, the accounting processing of financing leases must be done in accordance with 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 to change
The most essential difference between financial leasing and financial leasing is that financial leasing companies are financial institutions, lending units, financial leasing are non -financial institutions, and borrowers. has three different aspects:
1. Different regulatory authorities In financial leasing companies are approved and supervised by the CBRC, and stipulate that only the leasing companies they have approved can be crowned ” The word “finance”. Financial leasing is approved and supervised by the Ministry of Commerce, and in fact, it can only be supervised by a credit sales company. 2. Different financial and tax policies Te financial leasing companies are financial institutions, and they can enjoy the policy treatment of the Ministry of Finance’s notice of the Ministry of Finance and issuing the “Administrative Measures for the Preparation of Financial Enterprises Staying Preparation”: “Financial enterprises should finally bear the annual annual year. The general proportion of the asset balance of risks and losses is generally prepared. Because of the financial institution, the financing lease cannot enjoy this policy, and the risk of repayment will be increased. nIf financial leasing is divided into the financial industry in the industry, but the financial leasing is divided into the leasing and service industry. This information: financial leasing refers to The pre -contract agreement between the two parties, the designated seller designated by the lessee, purchased the fixed assets specified by the lessee, under the premise that the lessor owned the fixed asset ownership, the lessee pays all the rent as the condition, and the fixed asset of the period during a period will be. The possession, use, and income rights are given to the lessee. The minimum registered capital for establishing a company can also be initiated. Register to the Industry and Commerce Bureau. It refers to all or most of the risks and rewards related to the ownership of asset ownership. The ownership of the assets can be transferred or not transferred.
The most essential difference between financial leasing and financial leasing is that financial leasing companies are financial institutions, lending units, financial leasing are non -financial institutions, and borrowers. . The differences between them are: 1. Different from the regulatory authorities
The financial leasing company is approved and supervised by the CBRC, and it is stipulated that only the leasing companies they have approved can be crowned ” The word “finance”. Financial leasing is approved and supervised by the Ministry of Commerce, and in fact, it can only be supervised by a credit sales company. 2. Different fiscal and tax policies 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 based on annual annual year. A certain proportion of asset balances that bears risks and losses are generally prepared for a certain percentage of asset balances. Because of the financial institution, financial leasing cannot enjoy this policy, and the risk of repayment will be increased if there is a problem. If financial leasing is divided into the financial industry in the industry, but the financial leasing is divided into the leasing and service industry. 4. The “People’s Republic of China Banking Supervision and Administration Law” fulfills administrative responsibilities. At present, the legal documents passed by the People’s Congress have allowed the Ministry of Commerce to authorize the pre -approval and supervision of financial leasing companies. The Measures “Company Law of the People’s Republic of China”, “People’s Republic of China Foreign Enterprise Law”, “Law Or the current Ministry of Commerce’s legal provisions on the supervision and approval of the financing leasing industry. 5. Different supervision and management methods The financial leasing company supervision department in accordance with the lenders’ supervision. Carry out business activities internally. When the lease assets change, they must be reported every day. The regulatory authorities have reliable monitoring of the bank account of the leasing company. Management of business behavior. It is required that the leasing company “must not engage in financial businesses such as absorbing deposits, issuing loans, and entrustment of loans. Without the approval of relevant departments, financial leasing companies shall not engage in interbank borrowing and other businesses. It is strictly forbidden to carry out illegal fund -raising activities in the name of financial leasing enterprises in the name of financial leasing. “The regulatory authorities cannot timely and accurately grasp the actual status and capital flow of the leasing company. The leasing company conducts business activities within the scope of credit approved by financial institutions. The company’s leased subject matter is limited to “fixed assets”. In actual supervision, there are window guidance to adjust the business scope of fixed assets. The flexibility of the lease of the right to the right of income is not in line with the accounting standards and the tax policy, and it is easy to generate the potential risk of the industry. 7, different risk management indicators Risk control. According to the “Basel Agreement”, the capital adequacy ratio should not be less than 8%. The financial leasing company shall not exceed 10 times the total net assets. “The requirements for risk management. In actual operation, this indicator is considered by the investor according to market risks, which has nothing to do with government supervision. 8. Different degrees of opening up Take the shareholding. The financial leasing company has allowed foreign investment to set up a joint venture or wholly -owned financial leasing company from the introduction of China on the day of the introduction of China.
The most essential difference between financial leasing and financial leasing is that financial leasing companies are financial institutions, lending units, financial leasing are non -financial institutions, and borrowers. has three different aspects:
If the regulatory authorities different In financial leasing companies are approved and supervised by the CBRC, and stipulate that only the leasing companies they have approved can be crowned with “finance “Two words. Financial leasing is approved and supervised by the Ministry of Commerce, and in fact, it can only be supervised by a credit sales company. The financial tax policy is different If financial leasing companies are financial institutions, and they 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 finally take the end of each year to bear the risk of risks every year. A certain proportion of asset balances for losses are generally prepared for a certain proportion of asset balances. Because of the financial institutions, the financing lease cannot enjoy this policy, and the risk of repayment will be increased. Financial leasing is divided into the financial industry in the industry, but the financial leasing is divided into the leasing and service industry.
The difference between financial leasing and financial leasing:
1. The regulatory authorities are different. The financial leasing company is approved and supervised by the CBRC, and it is stipulated that only the leasing companies they have approved can be crowned with the word “finance”. The leasing company’s borrowing funds from the financial market does not involve credit scale.
2, but funds or credit involved in public deposits, so the lease transaction value must be included in strict management of credit. Thus leased companies regulate as the lending department.
3. The financial and taxation policy is different. Financial leasing companies are financial institutions and can enjoy the policy treatment of the Ministry of Finance’s notification of the “Administrative Measures for the Preparation of Disposal Disposal for Financial Enterprises”. A certain proportion of asset balances are generally prepared.
This expansion information:
financial leasing refers to the lessee according to the lessee’s request, according to the pre -contract contract of the two parties, to buy the fixed assets specified by the lessee to the lessee, in accordance with the pre -contract contract of both parties. On the premise of having the ownership of the fixed assets, the lessee pays all the rent as the condition, and the right to use the possession, use and income of the fixed assets to the lessee during a period is used to the lessee.
If financial leasing has dual functions of fusion and financing. Financial leasing can be divided into two major varieties: direct financial leasing and sale.
C financial lease Baidu Encyclopedia
1. Different regulatory authorities
The financial leasing company is approved and supervised by the CBRC, and stipulates that only the leasing companies they have approved can be crowned with the word “finance”. 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 be less than 1:10 (except for instant) the proportion of funds that can be borrowed. 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 financial leasing with this financial lease. Don’t think that the news of reporting financial leasing is equivalent to reporting financial leasing.
Is do not sell the funds of financial leasing, which is equivalent to the items of financial leasing. 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 they can enjoy the policy treatment of the Ministry of Finance’s notice of the Ministry of Finance and issuing the “Administrative Measures for the Preparation of Financial Enterprises Stay Preparation”: “Financial enterprises should be based on annual annual year. A certain percentage of asset balances that bears risk and losses general preparations. The general preparation ratio is determined by factors such as the comprehensive consideration of financial enterprises. The balance of 1 %. “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 %; Level and suspicious assets can be prepared for losses.
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
If in accordance with 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: Finance: Finance lease. 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 leasing 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, which was inseparable from the reality of high financing costs and the scale of financing. Therefore, more returns come from trade, services and asset management links. The main customer base comes from high -quality SMEs.
It data expansion
The same points of “financial leasing” and “financial leasing”
1. The definition of the law is the same
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. Essence 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, so no matter how it changes, what is called, the accounting processing of financing leases must be done in accordance with 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 to change
The most essential difference between financial leasing and financial leasing is that financial leasing companies are financial institutions, lending units, financial leasing are non -financial institutions, and borrowers.
has three different aspects:
1. Different regulatory authorities
In financial leasing companies are approved and supervised by the CBRC, and stipulate that only the leasing companies they have approved can be crowned ” The word “finance”. Financial leasing is approved and supervised by the Ministry of Commerce, and in fact, it can only be supervised by a credit sales company.
2. Different financial and tax policies
Te financial leasing companies are financial institutions, and they can enjoy the policy treatment of the Ministry of Finance’s notice of the Ministry of Finance and issuing the “Administrative Measures for the Preparation of Financial Enterprises Staying Preparation”: “Financial enterprises should finally bear the annual annual year. The general proportion of the asset balance of risks and losses is generally prepared. Because of the financial institution, the financing lease cannot enjoy this policy, and the risk of repayment will be increased. nIf financial leasing is divided into the financial industry in the industry, but the financial leasing is divided into the leasing and service industry.
This information:
financial leasing refers to The pre -contract agreement between the two parties, the designated seller designated by the lessee, purchased the fixed assets specified by the lessee, under the premise that the lessor owned the fixed asset ownership, the lessee pays all the rent as the condition, and the fixed asset of the period during a period will be. The possession, use, and income rights are given to the lessee.
The minimum registered capital for establishing a company can also be initiated. Register to the Industry and Commerce Bureau. It refers to all or most of the risks and rewards related to the ownership of asset ownership. The ownership of the assets can be transferred or not transferred.
The most essential difference between financial leasing and financial leasing is that financial leasing companies are financial institutions, lending units, financial leasing are non -financial institutions, and borrowers.
. The differences between them are:
1. Different from the regulatory authorities
The financial leasing company is approved and supervised by the CBRC, and it is stipulated that only the leasing companies they have approved can be crowned ” The word “finance”. Financial leasing is approved and supervised by the Ministry of Commerce, and in fact, it can only be supervised by a credit sales company.
2. Different fiscal and tax policies
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 based on annual annual year. A certain proportion of asset balances that bears risks and losses are generally prepared for a certain percentage of asset balances. Because of the financial institution, financial leasing cannot enjoy this policy, and the risk of repayment will be increased if there is a problem.
If financial leasing is divided into the financial industry in the industry, but the financial leasing is divided into the leasing and service industry.
4. The “People’s Republic of China Banking Supervision and Administration Law” fulfills administrative responsibilities. At present, the legal documents passed by the People’s Congress have allowed the Ministry of Commerce to authorize the pre -approval and supervision of financial leasing companies. The Measures “Company Law of the People’s Republic of China”, “People’s Republic of China Foreign Enterprise Law”, “Law Or the current Ministry of Commerce’s legal provisions on the supervision and approval of the financing leasing industry.
5. Different supervision and management methods
The financial leasing company supervision department in accordance with the lenders’ supervision. Carry out business activities internally. When the lease assets change, they must be reported every day. The regulatory authorities have reliable monitoring of the bank account of the leasing company.
Management of business behavior. It is required that the leasing company “must not engage in financial businesses such as absorbing deposits, issuing loans, and entrustment of loans. Without the approval of relevant departments, financial leasing companies shall not engage in interbank borrowing and other businesses. It is strictly forbidden to carry out illegal fund -raising activities in the name of financial leasing enterprises in the name of financial leasing. “The regulatory authorities cannot timely and accurately grasp the actual status and capital flow of the leasing company. The leasing company conducts business activities within the scope of credit approved by financial institutions. The company’s leased subject matter is limited to “fixed assets”. In actual supervision, there are window guidance to adjust the business scope of fixed assets.
The flexibility of the lease of the right to the right of income is not in line with the accounting standards and the tax policy, and it is easy to generate the potential risk of the industry.
7, different risk management indicators
Risk control. According to the “Basel Agreement”, the capital adequacy ratio should not be less than 8%.
The financial leasing company shall not exceed 10 times the total net assets. “The requirements for risk management. In actual operation, this indicator is considered by the investor according to market risks, which has nothing to do with government supervision.
8. Different degrees of opening up Take the shareholding.
The financial leasing company has allowed foreign investment to set up a joint venture or wholly -owned financial leasing company from the introduction of China on the day of the introduction of China.
The most essential difference between financial leasing and financial leasing is that financial leasing companies are financial institutions, lending units, financial leasing are non -financial institutions, and borrowers.
has three different aspects:
If the regulatory authorities different
In financial leasing companies are approved and supervised by the CBRC, and stipulate that only the leasing companies they have approved can be crowned with “finance “Two words. Financial leasing is approved and supervised by the Ministry of Commerce, and in fact, it can only be supervised by a credit sales company.
The financial tax policy is different
If financial leasing companies are financial institutions, and they 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 finally take the end of each year to bear the risk of risks every year. A certain proportion of asset balances for losses are generally prepared for a certain proportion of asset balances. Because of the financial institutions, the financing lease cannot enjoy this policy, and the risk of repayment will be increased. Financial leasing is divided into the financial industry in the industry, but the financial leasing is divided into the leasing and service industry.