The way of international leasing, the role of international leasing

International leasing refers to a transaction in which a lessee in one country rents the required production equipment from a lessor in another country by paying a certain rent.

Professional Rental. Generally, it is operated by the leasing department of the manufacturer or a professional leasing company. It is suitable for goods with rapid technological development, such as electronic computers, automobiles, etc., with shorter terms and higher rents.

Serviced Rentals.

In addition to the leased goods, the lessor is responsible for the maintenance and repair of machinery and equipment, the provision of fuel, raw materials and components, and the training of technical personnel. The rent paid by the tenant includes the above-mentioned expenses. Before the expiration of the contract, the lessee has the right to cancel the contract and return the equipment by giving written notice.

This type of lease is generally a medium-term lease.

Leasing of funds. Or the leasing of financing funds. The lessor obtains a loan from the bank, which in turn leases the machinery or equipment to the lessee.

This leasing method is mainly based on leasing machinery and equipment, and the lessor recovers all the capital advanced from the rent, and the term is longer, generally 3 to 5 years. This type of leasing is essentially a type of leasing that gives the lessee a long-term credit. If the lessor is not the manufacturer, the lessor (leasing company) signs a sales contract with the manufacturer with a bank loan, purchases the equipment, and then signs a lease contract with the lessee to lease the equipment to the lessee.

An important feature of this approach is that the lessee does not have the right to cancel the contract during the contract period. After the expiration of the contract, the lease term can be extended, or the lessee can buy the leased equipment at a low price and obtain ownership.

Credit leases. Also known as an equitable lease. In this way, the lessor (leasing company) provides 20 40 per cent of the funds required to lease the equipment, and the remaining 60 80 per cent is borrowed by other banks or consortia, and the ownership of the leased goods belongs to the leasing company.

The rental goods are leased to the lessee by the leasing company (lessor), and the rent is lower. This method is usually used for large equipment.

Leveraged leasing. leveraged lease), or subrogated loan lease. It is used to lease large equipment or complete sets of equipment, which is essentially a type of mortgage leasing.

When the leasing company is unable to raise funds for the equipment that is very high, it takes out a loan from a bank or insurance company to purchase equipment as a leased item, and the purchased and leased equipment is mortgaged by a bank or insurance company, and at the same time, the lessee is designated to pay the rent on time to the bank or insurance company, repay the loan, and obtain the right to use and benefit from the leased goods, and the leasing company collects commissions from it.

Comprehensive leasing.

This is a leasing method that combines leasing with other methods, including leasing methods combined with compensation and leasing methods combined with external processing and assembly.

International leasing** is playing an increasingly important role in the economic activities of various countries, playing a role in both micro and macro aspects.

Leasing ** is essentially a way for the lessor to provide credit to the lessee, and the unique advantages of the supply and demand sides are reflected in:

For the lessee, the leased equipment is not used as a liability record of the enterprise, and does not affect the company's ability to borrow, which can enhance the turnover capacity of working capital and improve the asset quality of the enterprise.

The rent paid by the lessee can be included in the production or operating costs, reducing the amount of taxable persons of the enterprise. The lessee can choose the manufacturer and the equipment according to his own needs. The lessee only needs to reach an agreement with the leasing company, and the leasing company is responsible for the financing and procurement of equipment, and the business links are reduced.

Lessees can also share in the tax reduction and exemption preferences, capital operation advantages and superior negotiating position enjoyed by the leasing company to reduce rental expenses.

For the lessor, the lessor purchases equipment for leasing business, and as the owner of the equipment, can enjoy the investment tax deduction treatment, as well as depreciation or accelerated depreciation according to the policy.

As the lessor, the financial leasing company is a financial business. Expanded access to the market with less risky loans.

As a lessor, a professional leasing company generally only needs to pay a part of the purchase price, and the rest can be mortgaged, but still enjoy the full tax deduction benefits.

Some large manufacturing companies have set up leasing companies to expand their export business by leasing and selling, which has become an effective way.

The role of international leasing in a country's economic development is mainly as follows:

1.International leasing plays an important role in expanding a country's production scale and promoting equipment renewal.

In order to improve product quality and enhance competitiveness, manufacturing enterprises in various countries require to update obsolete equipment and expand production scale, resulting in a high demand for capital investment. However, many countries are in financial difficulties and cannot solve the problem of shortage of funds, so leasing, as a new financing channel, meets the needs of expanding reproduction through the form of commodity capital, and plays an important role in promoting the economic development of a country.

2.International leasing plays a role as a link in promoting international financial integration and commodity exchange.

From a financial point of view, international investment through international leasing is safer and more reliable than simple international credit, and has become a special form of international direct investment. Through international leasing, developing countries can develop their economies by using foreign capital on the one hand and introducing advanced equipment on the other.

From the perspective of commodity **, through international leasing, it can not only solve the problem of unsalable products, but also meet the needs of domestic and foreign users for equipment. In the case of developing countries, it is possible to rent the required equipment with only a small amount of foreign exchange funds and to purchase it at a low price at the end of the lease period. Therefore, the international leasing business is essentially an international commodity**.

3.International leasing is playing an increasingly important role for developing countries in technology introduction.

Through the international leasing business, the lessee can fully grasp the use technology of the rented equipment, and at the same time, the introduction of technology in the form of international leasing is conducive to the continuous adoption of new technologies and new equipment by the introducer.

It refers to the use of foreign equipment through leasing and importation, and the value of the equipment is counted as the foreign capital used, rather than the lease fee paid for leasing the equipment.

It refers to the lease relationship between the lessor and the lessee located in different countries and the lessee to hand over the leased property to the lessee for use for compensation within the agreed period. The subject of the international leasing relationship may be a natural person, a legal person, a state or an international economic organization, and the object is generally movable or immovable property of high value, such as complete sets of equipment for factories, construction equipment, mining equipment, oil refining and drilling equipment, ships, wharf and port equipment, aircraft, airports, etc. During the existence of the lease relationship, the lessor rents a specific property to the other party and collects the rent; The lessee pays the rent and has the right to use and benefit from the property.

After the termination of the lease relationship, the lessee returns the property to the lessor, or transfers the property to the lessee according to the agreement between the parties, or the lessee acquires it at a low price, or the lessee pays a lower rent to continue the lease. This kind of lease relationship is a creditor's right relationship, and also has the nature of some real rights, if a third party (including the owner of the property) infringes on the lessee's right to use, the lessee has the right to apply for exclusion in accordance with certain procedures.

Article 715 The lessee may, with the consent of the lessor, make improvements to the leased property or add other things. If the lessee improves or adds other things to the leased property without the consent of the lessor, the lessor may request the lessee to restore the original state or compensate for losses.

If there are no other problems, I hope you solve the problem as soon as possible, and I wish you a happy life!

What is Financial Leasing? What are the effects?

1. Financelease

Financial leasing, also known as financial leasing or capital leasing, is a form that is widely used in leasing business. It is when an enterprise needs a foreign equipment, the financing method of long-term leasing of equipment and machinery is used to replace the one-time large financing to purchase equipment, so as to achieve the purpose of financing funds and improving financial status.

2. Operating lease (operatinglease).

An operating lease is also known as a service lease or a maintenance lease. In this way, the lessor provides the equipment to the lessee for use during the lease period, collects the rent on time, and takes back the equipment at the end of the period, or the lessee has priority purchase after deducting depreciation. The lessor often also provides maintenance services for the equipment during the lease period and bears the risk of the leased equipment becoming obsolete.

3. Leveragelease

Equitable leasing, also known as leveraged leasing or loan leasing, is the most widely used indirect leasing in international leasing business, and it is also a special form with the characteristics of financial leasing. Both are fully paid leases that cannot be terminated halfway. The difference is that there are three parties to an equitable lease:

lenders, lessors and lessees; On the other hand, there are only two parties to a financial lease: the lessor and the lessee.

4. Saleandleaseback

Sale-leaseback leasing is usually used for real estate leasing and refers to a lease method in which an enterprise first sells an asset to a lessor and then leases it back as a lessee.

5. Comprehensive leasing

Comprehensive leasing is actually a form of leasing that combines international leasing with other forms of international economic cooperation. For example, the combination of leasing and compensation**, processing and assembly, Sino-foreign joint ventures, and Sino-foreign cooperative production constitutes a comprehensive business.

It is not recommended that you take the postgraduate examination, the English of the international ** major is relatively high, at least 6, you need to be fluent, you can go to take some qualifications, such as customs declaration certificate, he generally requires work experience, pays more attention to the ability to work, and needs practical operation, rather than theoretical book knowledge. It is a channel for working personnel whose purpose is to study and increase your qualifications, which is better to work to improve practical ability, and also to graduate school according to your own needs.

If you have to go to graduate school, it may be considered to be on the top of economics or finance.

Advantages and Limitations of International Leasing 1. Benefits of International Leasing to Lessees It can make full use of foreign capital. When domestic production enterprises urgently need to introduce foreign advanced equipment and lack foreign exchange funds, international leasing is an effective way to use foreign capital. Because of the international credit for the purchase of equipment, it is still necessary to raise part of the funds by itself, and pay 15% of the contract price in advance.

The introduction of leasing means that production enterprises can use equipment without paying cash funds, and leave the rent to foreign investors in installments later, so that enterprises will not encounter difficulties in capital turnover, so as to achieve the purpose of improving product quality, increasing output and expanding exports.

I can buy time for introduction. If a domestic manufacturer applies for a loan and foreign exchange from a bank, and then entrusts an import company to purchase the required equipment, generally speaking, the time is quite long. The use of financial leasing, through the trust company, can make the financing and the introduction of synchronous, not only reduce the link, but also shorten the time, so that the import of goods can be implemented quickly, so as to achieve the purpose of speeding up the introduction.

It is conducive to the technological transformation of enterprises. Enterprises adopt leasing methods, which can often replace old and obsolete equipment, so that the equipment can maintain high efficiency and advancement, and make the company's products more competitive. In particular, for equipment with a short economic life or technology-intensive equipment, the latest equipment is introduced in the form of operating lease, and the investor is responsible for maintenance, which can ensure the technological transformation of the enterprise.

Not affected by international inflation. lease contracts; With the approval of both parties, the amount determined on the basis of the initial bank interest on the selling price of the equipment at the time of lease is fixed after it has been written into a formal written contract document. As a result, the terms of the contract will not change throughout the term of the lease and will not change the price, interest rate and rent already agreed in the contract, even in the event of inflation or an increase in the interest rate on international loans.