Legal interpretation of financial leasing and judicial interpretation of financial leasing

Article 1 The people's court shall, in accordance with the provisions of Article 237 of the Contract Law, make a determination on whether a legal relationship of financial leasing is constituted in light of the nature, value, and rent of the subject matter, as well as the contractual rights and obligations of the parties. For a financial lease contract that is called a financial lease contract but does not actually constitute a financial lease legal relationship, the people's court shall handle it in accordance with the legal relationship actually constituted. Article 2 If the lessee sells its own property to the lessor, and then leases the leased property back from the lessor through a financial lease contract, the people's court should not determine that it does not constitute a financial lease legal relationship solely on the grounds that the lessee and the seller are the same person.

Article 3 According to the provisions of laws and administrative regulations, if the lessee shall obtain an administrative license for the operation and use of the leased property, the people's court shall not determine that the financial lease contract is invalid solely on the grounds that the lessor has not obtained an administrative license. Article 4 If the financial lease contract is found to be invalid, and the parties have an agreement on the ownership of the leased property under the circumstance that the contract is invalid, the agreement shall prevail; If there is no agreement or the agreement is unclear, and the parties cannot reach an agreement through negotiation, the leased property shall be returned to the lessor. However, if the contract is invalid due to reasons attributable to the lessee, and the lessor does not request the return of the leased property, or the leased property is in use, and the value and utility of the leased property will be significantly reduced after returning to the lessor, the people's court may make a judgment that the ownership of the leased property belongs to the lessee, and the lessee shall compensate for the discounted value of the leased property according to the performance of the contract and the payment of rent.

Legal analysis: The judicial interpretation of the financial lease contract is as follows: the financial lease involves three parties (the lessor, the lessee and the seller) and two contracts (the financial lease contract and the sales contract).

The common practice of financial leasing is: when an enterprise needs a certain equipment and lacks the required funds, it can propose to the leasing company and ask the leasing company to purchase and lease it for use, and the two parties reach a leasing intention. According to the lessee's requirements for equipment and the seller, the leasing company signs a sales contract with the seller, and the seller directly delivers the equipment to the lessee for acceptance.

The lessor shall pay the seller the price of the goods on the basis of the lessee's notice of acceptance. Before the payment is made by the lessee, two financial lease contracts are formally signed with the lessee.

Legal basis: Article 704 of the Civil Code of the People's Republic of China The content of the lease contract generally includes the name, quantity, use, lease term, rent and payment period and method of the leased object, and the terms and conditions of the leased object.

Legal analysis: A financial lease contract refers to a contract in which the lessor purchases the leased object from the seller according to the lessee's choice of the seller and the leased object, provides it to the lessee for use, and the lessee pays the rent. Financial leasing integrates lending, leasing and trading, and is a transaction method that combines financing and financing.

Legal basis: Article 755 of the Civil Code of the People's Republic of China If a financial lease contract is terminated due to the dissolution, confirmation of invalidity or revocation of the sales contract, and the seller or leased property is chosen by the lessee, the lessor has the right to request the lessee to compensate for the corresponding losses; However, the contract for the sale and purchase of the base is terminated, confirmed to be invalid or revoked due to reasons attributable to the lessor.

If the lessor's losses have been compensated when the sales contract is terminated, confirmed to be invalid or revoked, the lessee shall no longer bear the corresponding liability for compensation.

1. What is included in the content of financial leasing and letting the same be.

1) The name or title and address of the parties;

2) The basic information of the leased property;

3) the technical performance of the leased property;

4) the method of testing the subject matter of the contract;

5) the term of the lease;

6) rent and the term of its payment;

7) The ownership of the leased property and other contents agreed upon by the parties.

2. Legal basis: Article 736 of the Civil Code of the People's Republic of China.

The content of the financial lease contract generally includes the name, quantity, specification, technical performance, inspection method, lease term, rent composition and payment period, party and currency, and the ownership of the leased object upon the expiration of the lease term. The financial lease contract shall be in written form.

2. What are the specific forms of equity financing?

The specific forms of equity financing are as follows:

1. Equity pledge financing. The use of equity pledge as a guarantee condition for the provision of credit services to enterprises has increased the financing opportunities for small and medium-sized enterprises. For small and medium-sized enterprises, in the past, the main channel of debt financing was to obtain bank loans through real estate mortgages;

2. Value-added financing of equity transactions. The development and evolution of enterprises are mainly divided into four stages: family business, family holding enterprise, modern enterprise system and private equity investment, and each stage of development revolves around the flow and appreciation of capital. Enterprise operators can absorb capital, attract talents, and promote the further expansion and development of enterprises by selling part of their equity at a premium;

3. Equity capital increase and share expansion financing. According to the division of funds, the capital increase and share expansion of enterprises can be divided into external capital increase and share increase and internal capital increase. The exogenous capital increase and share expansion is carried out in the form of private placement, through the introduction of domestic and foreign strategic investors and financial investors, enhance the company's capital strength, and realize the company's development strategy and the integration of industry resources;

4. Private equity financing. Private equity financing is the act of increasing the number of shareholders to obtain new funds by introducing specific investors with a total of no more than 200 people through equity transfer, capital increase and share expansion, etc., relative to the first public offering.

Specific sample templates.