Hello, Article 1 of the Interpretation of the Supreme People's Court on the Application of Law to the Trial of Cases of Disputes over Financial Leasing Contracts The People's Court shall, in accordance with the provisions of Article 237 of the Contract Law and in conjunction with the nature of the subject matter, its value, the composition of the rent, and the contractual rights and obligations of the parties, make a determination of whether or not it constitutes a legal relationship of financial leasing.
The people's court shall deal with the contract called a financial lease contract which does not actually constitute a financial lease legal relationship in accordance with the legal relationship it actually constitutes.
Article 2 If the lessee sells its own property to the lessor and then leases the leased property back from the lessor by means of a financial leasing contract,the people's court shall not find that a financial leasing relationship is not constituted solely on the ground that the lessee and the seller are the same person.
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