China's current law does not specify what is included in the subject matter of financial leasing, but only generalized provisions.
From artificial satellites, aviation equipment, oil drilling platforms and other large-scale complete sets of equipment to include automobiles, trains, ships, aircraft and other means of transportation; from a variety of precision instruments, information processing systems, telephone systems, textile machinery and other specialized equipment to machine tools, office supplies and other general production equipment can be the subject of financial leasing.