After the financing difficulties of small and medium-sized enterprises were completely highlighted, the Ministry of Commerce, the State Administration of Taxation and the State Administration for Industry and Commerce held a national symposium on financial leasing pilot enterprises in Tianjin on June 5438+065438+ 10/9. At present, the Ministry of Commerce and State Taxation Administration of The People's Republic of China have approved 37 enterprises in Beijing, Tianjin and other 14 provinces and cities to carry out pilot financial leasing business. The total amount of financial leasing contracts signed by pilot enterprises is about 20 billion yuan, covering aviation, electricity, public transport, coal, medical care and many other fields.
For financial leasing, an industry insider in Nanjing gave reporters an image metaphor yesterday: financial leasing means "borrowing chickens to lay eggs and selling eggs to buy chickens".
What if you just started a small business and need a piece of equipment, but the equipment is expensive and the existing funds are not enough? Then, financial leasing can solve this problem well. According to the equipment manufacturer you choose, the leasing company signs a purchase contract with the manufacturer, buys it in full from the manufacturer through bank financing, and then rents it to you. When the rent you pay reaches the contract amount, the property right of the equipment is transferred to you. Compared with the traditional bank mortgage, financial leasing has an extra leasing company, which is an extra intermediate link and brings benefits to both banks and users. Banks are no longer faced with many scattered users, but relatively concentrated leasing companies, which not only facilitates users to quickly obtain the right to use equipment with less investment, but also provides a safe lending channel for banks and their funds.
Most of the leased property is large machinery.
"Leasing is nothing new. There are a large number of leasing companies in the construction machinery industry, but most of these companies are engaged in the traditional leasing business of the leasing industry. The representative of the modern leasing industry, financial leasing that integrates leasing and finance, has attracted more and more attention. " A person from Xugong Group told the reporter.
According to him, Xugong Financial Leasing started in the early 1980s, and after more than ten years of development, it opened.
Gradually began to get on track. As a leading enterprise in the domestic construction machinery industry, Xugong Group has developed rapidly in recent years, while actively expanding into new fields. In order to seize the opportunity in the construction machinery leasing market and improve the market competitiveness, Xugong Group invested 45 million yuan to set up a leasing company in August 2007, and increased its capital to17 million yuan in June 2008. Xugong Leasing began to apply for financial leasing qualification in July 2008; In August 2008, the application report was submitted to the Ministry of Commerce, and the due diligence of the Ministry of Commerce and State Taxation Administration of The People's Republic of China was accepted. On June 5438- 10, 2008, the Ministry of Commerce and State Taxation Administration of The People's Republic of China issued the documents in reply. According to the development plan of Xugong Group, the financial leasing scale of Xugong Leasing Company will reach 350 million yuan in 2008, 654.38+0.5 billion yuan in 2009 and 5 billion yuan in 2065.438+02.
Can have such self-confidence, because the concept of buying equipment is not as good as renting is gradually gaining popularity. He told the reporter that after the Sichuan earthquake, China Communications Bridge Technology Co., Ltd. planned to buy a18m bridge inspection vehicle, which was used to inspect all bridges in the Sichuan disaster area within two months according to the requirements of the Sichuan provincial government. Time is tight and the task is heavy. Eighteen-meter bridge inspection vehicle is a high-end product specially used for bridge inspection produced by truck-mounted crane company, with high unit value. However, due to time constraints, customers did not raise funds and wanted to apply for a bank mortgage loan to buy equipment, but the loan was only for individual customers, not for enterprises. What should I do? Just when customers were worried, the staff of Xugong Leasing Finance Leasing Department introduced a new sales model to customers-renting for sale. That is, after strict qualification evaluation, customers can pay a certain proportion of the total down payment of equipment, which can not only realize the use of equipment, but also repay the rent month by month within a certain period of time. After the expiration, the ownership of the equipment will be transferred. After fully evaluating the customer's qualification and confirming the feasibility of the grade standard, the company signed contracts with users for equipment rental, equipment insurance and contract notarization. Many formalities were completed in one day. The next day, I went to the disaster area in HongLing's bridge inspection vehicle.
According to Qin, president of China Equipment Leasing Professional Committee, 40%~50% of the procurement of construction machinery and equipment is used for leasing, and the proportion of single equipment can reach 70%. According to the annual purchase amount of 80 billion yuan, the equipment used for leasing is at least 32 billion yuan, which is 654.38+02 billion yuan more than the total assets of the financial leasing industry of 20 billion yuan. In fact, the profit rate of equipment leasing is very high. Some equipment can recover its investment in half a year, and the longest one takes one and a half years, while the economic service life of general equipment should be at least five years, and the service life of construction machinery and equipment is longer.
Can solve the urgent needs of enterprises.
The reporter also learned in the interview that in 2007, Jiangsu Financial Leasing Co., Ltd. spent hundreds of millions of yuan to "buy" a Boeing 737 series aircraft of China Xinhua Airlines Co., Ltd., a subsidiary of HNA Group. Different from the general "business relationship", the right to use this aircraft will still belong to Xinhua Airlines in the next few years. If Xinhua Airlines can return the payment and interest to Jiangsu Financial Leasing Co., Ltd. during this period, the property rights of the aircraft will also be returned to Xinhua Airlines. This is actually a financial lease.
The manager of the second business department of Jiangsu Financial Leasing Co., Ltd., the specific undertaker of this project, said that in the corporate financing model, the main channel is through bank loans, and "financial leasing" is less used. In fact, for those enterprises and institutions that use financing to purchase large-scale equipment, "financial leasing" is more "cost-effective"
This is true for large enterprises, and so is it for small and medium-sized enterprises. "Financial leasing can help SMEs solve the financial pressure to a certain extent. If the factory has a business order, but does not have enough funds to increase the equipment, at this time, the factory can let the financial leasing company contribute to the purchase of equipment, and the factory will pay the rent to the financial leasing company.
We rent equipment and pay by installment. Prior to this, the two parties have agreed on the payment term and payment method, and can also negotiate whether the equipment property rights will be transferred after the expiration of the term. Through this form of financing, the factory will not stop production because of the financial pressure of using equipment, and at the same time, it will not have to bear the high equipment purchase cost in a short time, which greatly reduces the financing burden of small and medium-sized enterprises. For production enterprises, the cost of purchasing a piece of equipment is very high, and the equipment is used in the form of financial leasing, and the leasing fee can also be used as a tax deduction. "An industry insider in Nanjing revealed the key to financial leasing.
He also told reporters an example: In 2004, Beijing Xinao Concrete Co., Ltd. and Beijing Xinhang Building Materials Co., Ltd. urgently needed to increase the construction and transportation equipment worth 60 million yuan due to their participation in major projects such as the Olympic Games, the subway and the third phase of the Capital Airport. Where did you get so much money? Traditional methods have been used, but they still have no effect. In desperation, Beijing International Trust and Investment Co., Ltd. was found, and the two sides reached such an agreement: Beijing International Trust Company "purchased" 7 concrete pumps and 60 concrete mixers from Beijing Zhonglian Construction Machinery Leasing Company, and leased them to Beijing Xinao and Beijing Singapore Airlines for use. The 60 million yuan financing project has been successfully solved.
A person in charge of a private enterprise who tasted the sweetness of financial leasing said, "In the case of financing difficulties, small and medium-sized enterprises can obtain the required advanced technology and equipment with little money through financial leasing, and then pay back the rent while producing, greatly alleviating the shortage of funds in technological transformation faced by most small and medium-sized enterprises and promoting the upgrading of equipment for small and medium-sized enterprises."
How do enterprises handle financial leasing?
The person in charge of the Financial Leasing Research Center of Jiangsu Industrial Development Research Institute of Nanjing University of Finance and Economics believes that financial leasing brings a kind of capital operation idea to enterprises. Enterprises must rely on the power of the capital market to integrate all kinds of effective resources if they want to become stronger and bigger and develop rapidly. The myth of "white wolf with empty gloves" does not exist, but what we often say is true. By cooperating with financial leasing companies, we can lease their equipment and solve the problem of expanding production capacity in the development process.
How do enterprises use financial leasing? It is understood that no matter what lease, it is essentially to use other people's assets in the form of paying rent within the agreed time. Leased items must be purchased by the leasing company before they can be leased. The right to purchase financial lease items belongs to the leasing enterprise.
It is necessary to know what requirements the leasing company has for potential leasing companies, and let them know whether they have the conditions to use the leased items. First of all, let the leasing company know the basic situation of the enterprise, legal subject qualification and operating conditions; Secondly, the profitability of the project and the guarantee of fund recovery; The third is the guarantee strength of leasing enterprises for the use of leased items. For example, the characteristics of financial leasing of construction machinery are: most of the tenants are self-employed and need to have enough property as unlimited joint liability guarantee to ensure the repayment of rent; Fourth, there must be a lease deposit of about 30%, and the leasing company will not make financial leasing for enterprises without money.
The first step of project operation is project evaluation. It mainly evaluates the credit, guarantee ability, operation ability and repayment ability of potential leasing enterprises according to the communication situation. Project evaluation is based on real project investigation. All events must be proved by reliable, authoritative and fair credentials, and general estimates and verbal promises cannot be used as the basis for evaluation. The second step is to sign a sales contract. The third step is to sign a lease contract. What needs to be determined in this link is whether the upfront expenses required by the project are sufficient and whether the necessary procedures are complete. Before the funds are in place, all contracts are open contracts (conditionally effective). In particular, some equipment is imported from abroad and enjoys tax reduction and exemption treatment. Before the import license formalities are completed, all contracts can't come into effect formally. This is both a business operation link and a risk control link. Before the lease contract comes into effect, it is necessary to go through the notarization procedures of creditor's rights documents. This procedure is an important part of risk control. Once the lessee defaults on the rent, the leasing company can directly enter the court for execution without going through litigation procedures.