first of all, intangible financial leasing meets the appearance of general financial leasing. The lessee sells all its intangible assets, registers and transfers them to the lessor on the intangible assets trading platform (intellectual property office, etc.), and then permits the lessee to use them after the lessor enjoys the ownership. At the same time, the provisions on the liability for warranty of defects of the leased property, the custody of the leased property and the tort liability of the leased property tend to be consistent with the appearance of general financial leasing.
Secondly, there are few provisions on financial leasing of intangible assets in China's existing legal system, and the only "Measures for the Administration of Foreign Investment Leasing Industry" was abolished in 218. Article 6 of the Measures for the Administration of Foreign Investment Leasing Industry The leased property mentioned in these Measures includes:
(1) production equipment, communication equipment, medical equipment, scientific research equipment, inspection and testing equipment, construction machinery equipment, office equipment and other movable property.
(2) planes, cars, ships and other means of transportation;
(3) intangible assets such as software and technology attached to movable property and means of transport mentioned in items (1) and (2) of this article, but the value of the attached intangible assets shall not exceed half of the value of the leased property.
Whether this "attached intangible assets value should not exceed half of the leased property value" is good or bad for intangible assets financial leasing varies from person to person. Some people are glad that intangible assets financial leasing has legal provisions, while others are helpless to limit it by half. Of course, if it is abolished, it should be understood as loosening the financial lease of intangible assets. It is not necessary to stick to the one-half limit. Secondly, there is no prohibition in the law. The ultimate goal always lies in the guarantee of risk control measures, and the risk can be controlled through guarantee guarantee, mortgage guarantee and pledge guarantee.
finally, referring to the overseas legal system, the intangible assets financial leasing of Japanese software types is relatively common, and it is not necessary to attach to other carriers, but it involves not only the financial leasing contract and (that is, the lease standard contract), but also a program leasing standard contract. The provisions of the two contracts on the use, return, liquidation and defect guarantee of the leased property have their own division of labor, which are formulated by the Japanese leasing industry association, so it can be seen that intangible financial leasing is not the same.
in a word, whether intangible assets financial leasing can be done or not depends on the prudence of the specific leasing company, the appearance of the financial leasing contract and the adequacy of risk control measures. How to determine the actual litigation depends on the judge's personal recognition of intangible assets financial leasing. After all, the relevant provisions are almost blank, and the judgment can only be made by the specific provisions of the contract law and judicial interpretation. At the same time, we should be psychologically prepared to be finally recognized as a loan relationship. If it is recognized as a loan relationship, the fee collection will be unreasonable, and the risk of intangible assets financial leasing is still quite large. How to weigh it depends on the jury!