1, the operation is different: financial leasing is the user from the equipment owner to lease equipment, to a certain period of time, the equipment is owned by the user. Financing leaseback is first sold to the buyer, and then the seller leases the buyer's equipment, no matter how long the lease period, the ownership of the equipment still belongs to the original lessor.
2, the tax rate is different: financial leasing business value-added tax is the enterprise to provide tangible movable property financial leasing services applicable value-added tax rate of 13%, real estate financial leasing services applicable tax rate of 9%. However, the provision of financial leaseback services, do not pay VAT.
3, the contract structure is different: financial leasing usually involves three parties, i.e., lessor, lessee and supplier, and requires the signing of two contracts, i.e., the purchase contract and the lease contract. And financial sale and leaseback usually involves only two parties, that is, the lessor and the lessee, and only need to sign a leaseback contract.