Legal Analysis: Article 19 of the Measures for the Administration of Financial Leasing Companies provides that "the leased object used for financial leasing transactions is a fixed asset". --Applicable to the financial leasing company as a financial leasing company.
Article 6 of the Measures for the Administration of the Foreign Investment Leasing Industry stipulates that the leased property referred to in these Measures includes:
(1) all kinds of movable assets such as production equipment, communication equipment, medical equipment, scientific research equipment, inspection and testing equipment, engineering machinery and equipment, office equipment, etc. (2) all kinds of transportation vehicles such as airplanes, automobiles and ships, etc. (3) the movable assets referred to in items (1) and (2) of this Article and the Intangible assets such as software and technology attached to the means of transportation, but the value of the attached intangible assets shall not exceed 1/2 of the value of the leased property.
Legal Basis: The Chinese People's **** and the National Code
Article 707 If the lease is for a term of six months or more, it shall be in written form. The parties did not use the written form, it is impossible to determine Article 707 of the lease term of more than six months, shall be in writing. If the parties fail to adopt written form and cannot determine the term of the lease, the lease shall be deemed to be of indefinite duration. If the term of the lease can not be determined, it shall be regarded as an indefinite lease.
Article 710 The lessee uses the leased property in accordance with the agreed method or according to the nature of the leased property, resulting in the leased property suffers wear and tear, shall not be liable for compensation.
Article 715 The lessee, with the consent of the lessor, may improve the leased property or add other things. If the lessee, without the consent of the lessor, improves or adds other things to the leased property, the lessor may request the lessee to restore the original state or compensate for the loss.