1. Financial leasing enterprises in the Free Trade Zone can carry out full-process leasing business, including domestic leasing with two ends, overseas leasing with two ends outside, and import or export leasing with one end inside and one end outside.
2.FTZ's financial leasing company can concurrently engage in commercial factoring business related to its main business.
3. The examination and approval authority of financial leasing companies in the region is decentralized, and the Economic Development Bureau of the Free Trade Zone Management Committee is responsible for examining and approving foreign-funded financial leasing companies with a registered capital of less than 300 million US dollars.
4. Allow and support all kinds of financial leasing companies, set up project subsidiaries (SPV companies) in the free trade zone and provide domestic and overseas leasing services, with no minimum registered capital limit for project subsidiaries.
5. Incorporate the financial leasing company registered in FTZ or the project subsidiary established by the financial leasing company in the pilot area into the pilot scope of export tax rebate for financial leasing.
6. A leasing company registered in the Free Trade Zone or a project subsidiary established by the leasing company may, with the approval of the relevant state departments, purchase aircraft with an empty weight of more than 25 tons from abroad and lease them to domestic airlines for use, and enjoy the relevant preferential import value-added tax policies.
7. For the import financing lease, if the domestic lessee declares to the customs, the lessee may apply to the customs to pay the customs duties and import value-added tax in installments, and is allowed to provide guarantee in the form of letter of guarantee.
8. Financial leasing companies registered in the FTZ can enjoy special financial support policies for the financial industry in Pudong New Area.
9. Cancel the approval of overseas leasing of overseas creditor's rights by financial leasing companies one by one, and implement registration management.
10. Various financial leasing companies are allowed to charge foreign currency rent for domestic financial leasing business.
1 1. To facilitate the foreign exchange payment procedures for financial leasing companies to purchase aircraft, ships, large equipment and other financial leasing projects from abroad.
12. Foreign exchange capital of foreign-invested leasing enterprises in the Free Trade Zone shall be settled by will.
13. financial leasing companies in the free trade zone are not restricted by the overseas lending of domestic enterprises.
14.FTZ financial leasing company can open a special cross-border RMB account and borrow cross-border RMB loans from abroad, and the amount of cross-border RMB loans is managed by the balance system.
15. The financial leasing enterprises in the FTZ can sign the guarantee contract by themselves without going to the SAFE for prior approval. Payment of guarantee fees abroad does not require approval, and you can go directly to the bank to go through the formalities of purchasing and paying foreign exchange.
16.FTZ financial leasing company is allowed to open a free trade account. At present, cross-border fund settlement under current account and direct investment can be handled. Financial institutions can handle the transfer of funds between the free trade account of the leasing company and overseas accounts, accounts of non-resident institutions outside the domestic area and free trade accounts through payment instructions. The balance of trade account funds will not be included in the current foreign debt management for the time being.
Tianjin Free Trade Zone
1. Support the establishment of a leasing platform in China and Tianjin, and promote the publicity of leased assets in areas under special customs supervision in the Pilot Free Trade Zone. Support the establishment of China's financial leasing registration and circulation platform, and promote the registration, publicity and circulation of leased assets.
2. Support qualified financial leasing companies and financial leasing companies to set up professional subsidiaries; Support financial leasing enterprises to set up project subsidiaries in Dongjiang Bonded Port Area, with no minimum registered capital limit. Allow aircraft leasing enterprises to set up independent project companies by absolute holding; Allow aircraft leasing companies to set up specialized subsidiaries of aircraft, which can operate multiple aircraft projects; The project company can make quarterly tax returns before conducting business.
3. Dongjiang Bonded Port Area will conduct a pilot project to promote the development of financial leasing industry and implement a time-limited settlement system. The time limit for domestic leasing companies and financial leasing companies is 8 working days, and the time limit for foreign leasing companies is 15 working days. Support leasing companies to outsource, and intermediaries can provide services on their behalf throughout the process.
4. With the approval of the relevant departments, financial leasing enterprises are allowed to carry out factoring business and forfaiting business related to their main business, and the leasing industry is encouraged to raise funds overseas.
5. If the financial lease property right involved in the signing of the lease contract belongs to the clear registration authority, it shall submit an application for lease property right change, ownership transfer and ownership transfer to the relevant registration authority.
Fujian Free Trade Zone
Xiamen Customs supports qualified enterprises in the special customs supervision area to carry out bonded exhibition transactions outside the area; Support qualified areas to apply for the implementation of the tax refund policy for overseas tourists' shopping departure according to the policy.
Vigorously support the development of financial leasing, commercial factoring and other non-bank financial services and offshore business to Taiwan.
Xiamen's financial support policy for financial leasing industry. When purchasing equipment, the financial leasing (financial leasing) company leased by enterprises in our city will be rewarded according to 5‰ of the lease contract and invoice amount, with a maximum reward of 2 million yuan. If you buy real estate equipment to carry out business in our city, the maximum reward amount will be raised to 3 million yuan.
Guangdong Free Trade Zone
Support qualified institutions in the Mainland, Hong Kong and Macao to set up financial leasing companies and financial leasing companies in the Pilot Free Trade Zone, and carry out financial leasing business such as aircraft, ships and offshore engineering equipment.
Support the development of futures bonded delivery, warehouse receipt pledge financing and other businesses in special customs supervision areas.
In addition to the respective characteristics of the above four free trade zones, the policies of these four free trade zones are the same, as follows:
1. unify the access standards, establishment approval and post-event supervision of domestic and foreign financial leasing enterprises, and allow domestic financial leasing enterprises registered in the Pilot Free Trade Zone to enjoy the same treatment as existing domestic pilot enterprises.
2. Cross-border leasing shall be supervised in different places, and territorial declaration and port clearance shall be implemented. If the import and export of large-scale equipment such as airplanes, ships and offshore engineering structures by financial leasing enterprises registered in the special customs supervision area of the Pilot Free Trade Zone involves cross-border areas, the customs will entrust supervision in different places according to the actual needs of logistics on the premise of ensuring effective supervision and implementing the existing relevant tax policies.