Subject matter of financial leasingSubject matter of financial leasing contract:
Production equipment, communication equipment, medical equipment, scientific research equipment, inspection and testing equipment, engineering machinery and equipment, office equipment and other types of movable property;
Aircraft, automobiles, ships and other types of transportation;
The 1, 2 items of this article mentioned Intangible assets such as software and technology attached to movable assets and means of transportation, but the value of the attached intangible assets shall not exceed 1/2 of the value of the leased property.
Not to be the subject matter of financial leasing:
Weapons, state-exclusive products, etc.;
Leased property shall be physical property, and any form of intangible property shall not be the subject matter of the financial leasing contract;
The leased object should be the right of use can be separated from the ownership, if the right of use and ownership is not separable, it is contrary to the nature of the transaction of financial leasing, it is not possible to become the subject matter of the financial leasing contract;
The leased object should be non-consumable, can be reused;
Leased object should not be used for personal consumption of Consumer goods, as the lessee of the current financial leasing contract does not yet include natural persons, therefore, personal consumer goods may not be the subject matter of the financial leasing contract either.
How to sign a financial leasing contract:
According to Article 238 of the Contract Law, the content of the financial leasing contract includes the name of the leased goods, the quantity, the specifications, the technical performance, the method of inspection, the term of the lease, the composition of the rent and its payment period and method, the currency, the attribution of the leased goods upon expiration of the lease period and other terms. Financial leasing contract shall be in writing.
Financial leasing contract relationship, should be combined with the nature of the subject matter, the value, the composition of the rent and the rights and obligations between the parties to the contract to make a comprehensive judgment. For the fictitious leased goods, the subject matter of the low value of overestimation, the composition of the rent is clearly inconsistent with the lessor's capital costs, expenses and profits, should not be recognized as a financial leasing contract relationship.
The determination of the sale and leaseback contract needs to consider the determination of the following relationships in the contract:
(1) Whether the leased object exists objectively and truly.
(2) Whether the transfer price reasonably matches the true value of the leased property.
(3) whether the lessee and the lessor have gone through the necessary formalities for the transfer of ownership of the leased property (possession and agreement on the transfer of ownership).
(4) Whether there is a correspondence between the contract of sale and the leased property, etc.
The financial lease contract shall have the following main provisions:
(1) The names or names and residences of the parties to the financial lease contract.
(2) The name of the subject of the financial lease.
(3) The quantity.
(4) Quality: Since the subject matter of the financial lease is generally used for a long period of time, wear and tear or consumption due to natural causes or due to normal use must be taken into account when signing the financial lease contract, and a reasonable standard should be stipulated as the basis for distinguishing the responsibilities of the two parties.
(5) use: the lessee in the signing of the financial leasing contract, must truthfully tell the other party to lease the subject use and purpose, so that the lessor in accordance with the performance of the subject of the agreement, the purchase of the corresponding leased goods to the lessee to use.
(6) the term of the financial lease: the subject of the financial lease is generally calculated in years, but can also be calculated on a monthly basis.
(7) training, repair and maintenance responsibility: in the signing of the financial lease contract, it can be agreed that the seller is responsible for training to guide the installation and use, or it can be agreed that a party is responsible for the subject matter of the repair and maintenance.
(8) Payment of rent and term: the payment of principal and interest during the financial lease period shall be made in accordance with uniform standards, if any; if there are no uniform standards, they shall be agreed upon by both parties.
(9) Liability for breach of contract: In the financial lease contract, the assumption of liability for breach of contract shall be specified.
The provision of liability for breach of contract can prompt the parties to the financial leasing strictly in accordance with the provisions of the contract or agreement to fulfill their respective obligations, but also to facilitate the parties, arbitration institutions, the people's court in the occurrence of disputes to differentiate between the responsibility to be followed.
(10) contract dispute resolution.
(11) Other agreed matters.