Enterprise assets refer to all assets of an enterprise, including tangible assets such as fixed assets and current assets, as well as intangible assets such as technology patents and trademarks. Article 4 Both parties to the lease must abide by the laws, regulations and policies of the state and accept the supervision and audit of relevant government departments. Article 5 The interests of the state, enterprises, employees and tenants must be taken into account in the implementation of lease operation. Article 6 The lease operation of an enterprise is only a change in the mode of operation, and the original administrative, party-mass relations, financial and tax channels remain unchanged. Chapter II Forms of Lease Article 7 The lease term is three to five years, and the main forms of lease operation are:
1, personal leasing, that is, one person rents a business;
2. Partnership leasing, that is, two or more people jointly operate the leasing business;
3. Full-time lease (only applicable to enterprises owned by the whole people), that is, all employees of the enterprise lease and operate the enterprise;
4, enterprise legal person leasing, that is, by one enterprise leasing another enterprise. Article 8 Partners in a partnership lease must sign a partnership agreement and elect their representatives. Article 9 Enterprises owned by the whole people that are fully leased must be democratically elected by all employees or their representatives. Article 10 The legal representative of a leasing enterprise shall be the following persons:
1. The individual lease is the lessee himself;
2. The partnership lease is the representative of the partners;
3. All employees are leased as representatives of the lessee;
4. The enterprise legal person leases the representative sent by the leased enterprise. Article 11 The legal representative of the leasing enterprise (including all partners in the partnership leasing) must participate in the production and business activities of the enterprise. Twelfth leasing enterprises to implement the factory director (manager) responsibility system. The legal representative of the enterprise shall exercise the functions and powers of the factory director (manager) during the lease period and be fully responsible for the material and spiritual civilization construction of the enterprise. Chapter III Lessor and Lessee Article 13 The competent departments of state-invested enterprises owned by the whole people and collectively owned enterprises are entrusted by the municipal government to exercise the right to lease on behalf of the state as lessors. The enterprise leasing scheme shall be put forward by the lessor in conjunction with the municipal finance and taxation departments, and the opinions of the employee representatives shall be solicited. The leasing scheme of medium-sized enterprises or above must be approved by the Municipal People's government. Article 14 The lease right of collective enterprises belongs to the workers' congress of the enterprise. After the workers' congress decides that the enterprise shall operate under lease, it may entrust the competent department to exercise the lease right and be responsible for handling specific lease matters.
The enterprise leasing scheme can only be implemented after being discussed and approved by the employee representatives.
The lease right of joint-stock enterprises belongs to the board of directors. Article 15 The lessee must adhere to the socialist orientation, abide by laws and regulations, implement national policies, have certain management capabilities, and meet the following conditions:
1. Individual lessors must provide a certain amount of personal property that can be mortgaged, of which the cash shall not be less than 50%, and at least two of them can provide a certain amount of personal property as guarantors. The guarantor shall sign a guarantee contract or agreement with the lessee, specifying the amount of guaranteed property issued by the guarantor, the form of guarantee and the risk and interest relationship between the two parties;
2, partnership lease, full lease lessee must issue a certain amount of personal property that can be mortgaged, of which cash must be less than 50%;
3. For enterprise legal person leasing, the leasing enterprise must issue a certain amount of mortgaged self-owned funds. Article 16 The lessee must go through legal procedures when issuing mortgaged properties (including movable property and immovable property), in which cash is paid to the lessor and deposited in the bank, and other mortgaged properties are discounted, registered and signed by the property owner. The register shall be kept by the lessor. During the lease period, the lessee shall not sell or transfer the mortgaged property.
The amount of mortgaged property is temporarily controlled according to the following proportions: if the net assets of the enterprise (including the net assets of the enterprise and the net working capital, the same below) are less than 500,000 yuan, the mortgage payment is 2% to 3%, but the minimum is not less than 1000 yuan; If the net assets of the enterprise are between 500,000 and 2 million, the mortgage payment is between 2%- 1%. If the net assets of the enterprise are more than 2 million yuan, the proportion of mortgage payment may be appropriately reduced according to the specific circumstances. The mortgage payment of commercial leasing enterprises should take the upper limit of the above ratio. Article 17 If the mortgaged property leased by an individual or partnership does not meet the above requirements, the insufficient part may apply for a loan from the bank. The interest on the loan shall be borne by the lessee. Article 18 The lessee shall not sublease the enterprise it rents. However, it is allowed to implement internal contracting, leasing, joint-stock system and other business methods for factories, workshops and doors under the enterprise. Leasing enterprises are allowed to practice one industry as the mainstay and diversified operations, and leasing enterprises are encouraged to contract and lease other enterprises. Article 19 If the lessee who wins the bid is not an employee of the leasing enterprise, in principle, he should be transferred to the leasing enterprise, or he can leave his post without pay in the original unit, but in principle, he will not enjoy all the benefits of the original unit during the leasing operation of the enterprise. The leasing of enterprises by cadres of state organs and institutions shall be carried out in accordance with document Fu [1988]2.