Article 2 The term "financial leasing enterprises" as mentioned in these Measures refers to enterprises engaged in financial leasing business according to the relevant provisions of the Ministry of Commerce.
The term "financial leasing business" as mentioned in these Measures refers to the trading activities in which the lessor purchases the leased property from the seller according to the lessee's choice of the seller and the leased property, provides it to the lessee for use, and the lessee pays the rent.
Financial leasing directly serves the real economy and plays an important role in promoting the development of equipment manufacturing industry, financing of small and medium-sized enterprises, technological upgrading of enterprises, equipment import and export, commodity circulation and so on. It is an important means to promote the integration of industry and finance and develop the real economy.
Article 3 A financial leasing enterprise shall have the asset scale, financial strength and risk management and control ability suitable for its business scale. Foreign investors applying for the establishment of financial leasing enterprises must also comply with the relevant provisions on foreign investment.
Article 4 A financial leasing enterprise shall be equipped with personnel with professional knowledge, skills and work experience in finance, trade, law, accounting and other fields, and have a good working record, as well as senior management personnel such as general manager, deputy general manager and risk control supervisor who have not less than three years of experience in financial leasing, leasing business or financial institution management.
Article 5 Financial leasing enterprises shall abide by the laws, regulations and rules of People's Republic of China (PRC) and the provisions of these Measures when conducting business activities, and shall not harm the national and social public interests.
Article 6 The Ministry of Commerce shall supervise and administer the financial leasing enterprises throughout the country. The provincial commerce department is responsible for supervising the financial leasing enterprises within its administrative area.
The term "provincial competent commercial departments" as mentioned in these Measures refers to the competent commercial departments of all provinces, autonomous regions, municipalities directly under the Central Government, cities under separate state planning and Xinjiang Production and Construction Corps.
Article 7 Financial leasing enterprises are encouraged to provide leasing services through direct leasing. , improve the comprehensive ability of asset management, and carry out specialized and differentiated operations. Article 8 A financial leasing enterprise may carry out financial leasing business by means of direct leasing, subletting, after-sale leaseback, leveraged leasing, entrusted leasing and joint leasing under the conditions of complying with relevant laws, regulations and rules.
Article 9 A financial leasing enterprise shall take the leasing business such as financial leasing as its main business, and carry out the business approved by the examination and approval department, such as the purchase of the leased property, the treatment and maintenance of the residual value of the leased property, the consultation and guarantee of the leasing transaction, the transfer of accounts receivable to a third party institution, and the acceptance of the lease deposit.
Article 10 A financial leasing enterprise shall carry out the financial leasing business with the leased property with clear ownership and real existence, which can generate income rights as the carrier.
Financial leasing enterprises shall not engage in financial business such as taking deposits, issuing loans or being entrusted to issue loans. Without the approval of the relevant departments, financial leasing enterprises shall not engage in interbank lending and other businesses. It is strictly forbidden for financial leasing enterprises to carry out illegal fund-raising activities in the name of financial leasing.
Article 11 Where the import of leased property by a financial leasing enterprise involves quota and license management, the purchaser or property owner of the leased property shall go through relevant procedures in accordance with relevant regulations.
Financial leasing enterprises involved in foreign exchange management in the course of operation shall abide by the relevant provisions of the state on foreign exchange management.
Twelfth financial leasing enterprises shall, in accordance with the relevant provisions, establish and improve the financial accounting system, and truly record and reflect the financial status, operating results and cash flow of the enterprise.
Thirteenth financial leasing enterprises should establish and improve the internal risk control system, and form a good risk asset classification management system, lessee credit evaluation system, after-the-fact recovery disposal system and risk early warning mechanism.
Article 14 In order to control and reduce risks, financial leasing enterprises should carefully investigate financial leasing projects, fully consider and evaluate the lessee's ability to pay rent continuously, adopt various ways to reduce the risk of default, and strengthen the inspection and post-management of financial leasing projects.
Fifteenth financial leasing enterprises should establish a related party transaction management system. When a financial leasing enterprise votes or makes a decision on a transaction in which the lessee is an affiliated enterprise, the personnel related to the affiliated transaction shall withdraw.
When a financial leasing enterprise purchases equipment from an affiliated production enterprise, the settlement price of the relevant equipment shall not be significantly lower than the price that the production enterprise sells to any third party or the price of the same batch of equipment.
Article 16 A financial leasing enterprise shall manage the entrusted or subletted assets separately and establish separate accounts. The financial leasing enterprise and the lessee shall fully agree on matters related to the financial leasing business, such as guarantee and insurance, so as to maintain the transaction safety.
Seventeenth financial leasing enterprises should strengthen the management of key tenants, control the proportion of single tenants and tenants as related parties, and pay attention to prevent and disperse business risks.
Article 18 Where the ownership of the leased property is required to be registered according to national laws, the financial leasing enterprise shall go through the relevant registration procedures according to law. If the leased property does not belong to the property category that needs to be registered, financial leasing enterprises are encouraged to register in the system designated by the competent commercial department, and the ownership of the leased property is clearly recorded.
Article 19 The subject matter leased back after sale shall be the property that can exert its economic function and generate sustained economic benefits. Financial leasing enterprises should pay attention to strengthening risk prevention and control when carrying out sale and leaseback business.
Article 20 A financial leasing enterprise shall not accept the property that the lessee has no right to dispose of, has been mortgaged, has been sealed up or detained by judicial organs or has other ownership defects as the subject matter of the sale and leaseback business.
Before signing the agreement on sale and leaseback, the financial leasing enterprise shall examine the invoice, purchase contract, registration certificate, payment voucher, property right transfer certificate and other supporting materials of the leased property to confirm the ownership relationship of the subject matter.
Article 21 A financial leasing enterprise shall fully consider and objectively evaluate the value of the assets leased back after sale, and take the purchase price of the subject matter as a reference, which is reasonable and does not violate accounting standards, and shall not buy at a low price but at a high price.
Article 22 The risk assets of a financial leasing enterprise shall not exceed 10 times of the total net assets.
Twenty-third financial leasing enterprises should pay all kinds of taxes on time in strict accordance with the relevant provisions of the state, and it is strictly forbidden to use non-financial leasing business as financial leasing business to evade taxes. Article 24 The Ministry of Commerce and the provincial commerce authorities shall perform their supervisory duties in accordance with laws, regulations, rules and relevant provisions of the Ministry of Commerce.
Commercial departments at all levels should strengthen management according to law and strictly keep business secrets of enterprises in the process of performing their supervisory duties.
Twenty-fifth provincial commercial departments should strengthen the supervision and management of financial leasing enterprises in various ways, and continuously monitor the operating conditions and risks of enterprises; Strengthen the construction of supervision team, equip relevant personnel according to supervision requirements and responsibilities, strengthen business training, and improve the supervision level of supervisors.
Twenty-sixth provincial commercial departments should establish a major information notification mechanism, risk early warning mechanism and emergency mechanism to respond to emergencies in the financial leasing industry in a timely and effective manner.
Twenty-seventh in the daily supervision, the provincial commerce department should focus on the financial leasing enterprises to absorb deposits, loans, beyond the scope of business and other illegal acts of strict supervision and management. Once found, it should be reported to the relevant departments in time and reported to the Ministry of Commerce.
Twenty-eighth provincial commerce departments should regularly analyze the proportion of related party transactions, risk assets, single-tenant business, rent overdue rate and other key indicators. Enterprises with high relevant indicators and increased potential business risks should pay special attention.
The competent department of commerce may, according to the needs of the work, entrust intermediary organizations such as trade associations to assist in understanding the relevant situation.
Twenty-ninth provincial commerce departments shall submit a written report on the development and supervision of financial leasing enterprises in their respective administrative areas in the previous year to the Ministry of Commerce before June 30 each year. If major problems are found, they should be reported immediately.
Article 30 The Ministry of Commerce shall establish and improve the "National Financial Leasing Enterprise Management Information System", use information technology to understand, supervise and manage the business activities, internal control and risk status of financial leasing enterprises, and improve the management level and risk control ability of financial leasing enterprises.
Thirty-first financial leasing enterprises shall, in accordance with the requirements of the Ministry of Commerce, use the national financial leasing enterprise management information system to fill in relevant data in a timely and truthful manner. After the end of each quarter, fill in the statistics table and brief description of the operation of the previous quarter within 15 working days; Fill in the statistics and explanations of the operation of the previous year before April 30 every year, and submit the financial and accounting report of the previous year (including notes) audited by the auditing organ.
Article 32 If a financial leasing enterprise changes its name, relocation place, increase or decrease its registered capital, change its organizational form and adjust its shareholding structure, it shall notify the provincial commerce authorities in advance. Foreign-invested enterprises involved in the above changes shall go through relevant formalities such as examination and approval and filing according to relevant regulations.
The financial leasing enterprise shall, within 5 working days after handling the industrial and commercial change registration formalities, log in to the national financial leasing enterprise management information system to modify the above information.
Article 33 The competent department of commerce should attach importance to the role of trade associations, encourage them to actively carry out activities such as industry training, qualification identification of employees, theoretical research and dispute mediation, support trade associations to strengthen industry self-discipline, safeguard industry rights and interests according to law, cooperate with competent departments in industry supervision and management, and maintain a fair and orderly market competition environment.
Thirty-fourth financial leasing enterprises in violation of relevant laws, regulations, rules and the relevant provisions of these measures, in accordance with the relevant provisions. Article 35 The Ministry of Commerce shall be responsible for the interpretation of these Measures.
Article 36 These Measures shall come into force as of 20 13 10 1.