Financial leasing companies should be positioned as asset management institutions serving finance, trade and industry. It is a service with more technical services in service trade. Although it also involves funds, the main line is to serve investors, rather than the venture capital business in which all its own funds are occupied and locked in the project.
2. Different regulatory authorities: Financial leasing companies are subject to approval and supervision by the CBRC, which stipulates that only leasing companies approved by them can be labeled as "financial".
The leasing company borrows (short-term) funds from the financial market, which does not involve the scale of credit, but involves the funds or credit deposited by the public. Therefore, the amount of lease transactions (to prevent systemic risks caused by long-term use of short-term funds) should be included in the strict management of credit scale. Therefore, the leasing company is supervised as a loan department.
3. Different fiscal and taxation policies: Financial leasing companies are financial institutions and can enjoy the policy treatment of the Notice of the Ministry of Finance on Printing and Distributing the Administrative Measures for the Withdrawal of Bad Debt Reserves of Financial Enterprises.
Because the financial leasing company is not a financial institution, it cannot enjoy the above treatment, and "all problems are at its own risk". If you want to get this treatment, you need to go to the tax department for approval alone.
4. Different in nature: financial leasing companies are financial institutions, while financial leasing companies are non-financial institutions. The former is the lender and the latter is the borrower. There is an essential difference between the two.
Although financial leasing companies have always wanted to rely on finance, in order to prevent leasing companies from engaging in shadow banking business, they are restricted by relevant regulations issued by the state.
5. Different supervision and management methods: the supervision department of the financial leasing company conducts supervision according to the lender. The leasing company conducts business activities within the credit scale approved by the regulatory authorities. Changes in leased assets shall be reported daily. The regulatory authorities have reliable monitoring of the bank accounts of leasing companies.
Baidu encyclopedia-finance leasing company
Baidu encyclopedia-financing leasing company