Operating leasing
Equipment rental mainly in the following ways:
1, direct financial leasing: According to the choice of leasing companies, equipment manufacturers to buy equipment, and leased to the use of rental enterprises. The lease expires and the equipment is owned by the enterprise. Applicable to fixed assets, large equipment purchase; enterprise technological transformation and equipment upgrades.
2. Sale and leaseback: The leasing company sells all its equipment at the fair value to the leasing party, and then leases the equipment from the leasing party by means of finance leasing. The leasing party is legally entitled to the ownership of the equipment, but the risks and rewards of the equipment are borne by the leasing company. Applicable to enterprises with insufficient liquidity; enterprises with new investment projects and insufficient funds; holders of enterprises with fast appreciation assets.
3, joint leasing: the leasing side and other domestic institutions with leasing qualifications as a joint lessor, in the form of financial leasing equipment leased to the rental business. Partners are generally leasing companies, finance companies or other institutions with leasing qualifications.
4, sub-leasing: sub-leasing is the same object as the subject of the financial leasing business. In the leasing business, the leasing party leases the leased object from the other lessor to the lessee and the ownership of the leased property is the first lessor. This model is conducive to play a professional advantage, to avoid related transactions.
Financial leasing
Financial leasing refers to the terms and obligations of the parties to express the lease, the lessor to provide the required equipment, and then rent the equipment in the form of all the funds, the tenant of the equipment performance, maintenance, aging risk The leasing method is based on the financing and the long-term use of equipment as the premise, the lease period is equivalent to or beyond the life of the equipment, with irrevocable, long lease and other characteristics, suitable for large machine tools, heavy construction Expensive equipment; financing of the tenant's equipment is a lessee's fixed assets, depreciation can be included in the cost of the enterprise, and rental fees are generally not directly included in the cost of enterprises, by the enterprise after-tax payment. However, the interest and fees in the leasing fee can be included in the cost of the enterprise at the time of payment as a deductible item in the taxable income.
significance
1. Benefits of equipment leasing to tenants
(1) to reduce the capital occupation and reduce the financial liabilities.
(2) is conducive to adapting to seasonal and temporary needs.
(3) to speed up equipment updates, to avoid backward technology at the same time, reduce investment risk.
(4) to avoid the impact of inflation.
2. Benefits of equipment leasing to tenants
(1) to promote the rational use of assets, improve equipment utilization.
(2) to expand equipment sales, improve economic efficiency.
(3) enjoy the tax and accelerate the depreciation of the concessions to reduce the tax expenditure.
Financial leasing services
Equipment rental services. Including the construction of various industries such as equipment financing and equipment rental services. Business coverage for multiple countries around the world.
