Without the approval of China Banking Regulatory Commission, no unit or individual may engage in financial leasing business or use the word "financial leasing" in its name, unless otherwise stipulated by laws and regulations.
Leasing business includes two categories, one is physical leasing company and the other is financial leasing company. The main difference between the two is that the former ultimately only transfers the right to use, while the latter ultimately transfers the ownership.
Extended data:
The company's financial leasing business at its own risk includes three types: typical financial leasing business (referred to as "direct leasing"), sublease financial leasing business (referred to as "sublease") and leaseback financial leasing business (referred to as "leaseback").
(1) Direct leasing refers to the business in which a financial leasing company purchases fixed assets from a seller designated by a user enterprise, and leases them to the user enterprise for use on the condition of collecting rent and according to the specific requirements confirmed by the user enterprise. Direct rent is divided into direct purchase and entrusted purchase.
(1) In direct purchase and direct lease, the financial leasing company enters into a sales contract with the seller on the condition that the user enterprise is confirmed as the buyer, and at the same time, the financial leasing company enters into a financial leasing contract with the user enterprise as the lessee on the basis of the goods in the relevant sales contract.
There can be one or more sales contracts associated with the financial lease contract. In the relevant sales contract, the following clauses should be considered: "The seller knows that the buyer buys the goods under this contract in order to rent them to the end user by means of financial lease"; "The seller agrees.
The original shipping documents and invoices of the goods under this contract shall be submitted to the end users of the goods under this contract at the same time as they are submitted to the buyer. The seller agrees that the end user of the goods under this contract, like the buyer, has the right to recourse against the seller in case of inconsistent delivery. Both parties agree that the buyer and the end user of the goods under this contract shall not exercise the above right of recourse against the seller at the same time.
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