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商务部、国家税务总局关于从事融资租赁业务有关问题的通知 Notice of the Ministry of Commerce and the State Administration of Taxation on Relevant Issues concerning Undertaking Financing Lease Business

2006-05-12 20:46   我要纠错 | 打印 | 收藏 | | |

商建发[2004]560号

颁布日期:20041022  实施日期:20041022  颁布单位:商务部、 国家税务总局

  Shang Jian Fa [2004] No.560

  The competent departments of commerce of all the provinces, autonomous regions, municipalities directly under the Central Government and cities directly under state planning, the state administration of taxation and the local administrations of taxation,

  For the purpose of further bringing into play the role of leasing industry in the expansion of domestic demand and promotion of economic development, and supporting the rapid and healthy development of leasing industry, the following notice are formulated hereby on the relevant issues concerning the carrying out of financing lease business:

  I. According to the provisions of the Ministry of Commerce on the “Three Fixings” (fixing the function, fixing the institution and fixing the size of staff) issued by the General Office of the State Council, the relevant functions of the former State Economic and Trade Commission and the former Ministry of Foreign Trade and Economic Cooperation on administering leasing industry and foreign-funded leasing companies shall come under the administration of the Ministry of Commerce. In the future, all the administrative functions of the former State Economic and Trade Commission and the Ministry of Foreign Trade and Economic Cooperation referred to in the Notice of the Ministry of Finance and the State Administration of Taxation on Several Policy Issues on Business Tax, shall be burdened by the Ministry of Commerce.

  II. The relevant provisions of the Ministry of Commerce shall be continuously followed for the work of market access of and industry supervision over foreign-funded leasing companies.

  III. The Ministry of Commerce will carry out the experimental work for undertaking financing lease business in Chinese-funded leasing enterprises. The competent departments of commerce of all the provinces, autonomous regions, municipalities directly under the Central Government and cities directly under state planning may recommend one or two enterprises which undertake the leasing business of various advanced or applicable equipments used in production, communications, medical treatment, environmental protection, scientific and research and etc., and engineering machinery and traffic conveyances (including airplane, steamships, automobiles and etc.) to take part in the experimental work in the light of the actuality of development of leasing industry in their own regions. The recommended enterprises shall be brought into the scope of financing lease experiment after being confirmed jointly by the Ministry of Commerce and the State Administration of Taxation.

  IV. A pilot enterprise which undertakes financing lease business (hereinafter referred to as the financing lease pilot enterprise) shall have the following qualifications concurrently:

  1. The minimum registered capital of any Chinese-funded leasing enterprise that was established before or on August 31st, 2001 shall reach RMB 40 million Yuan. The minimum registered capital of any Chinese-funded leasing enterprise that was established during the period of September 1st, 2001 to December 31st, 2003 shall reach RMB 170 million Yuan;

  2. It has a perfect internal management system and a perfect risk control system;

  3. It has corresponding professionals in aspects of finance, trade, law, accounting and etc.; and the senior managers shall have experiences in leasing industry for not less than three years;

  4. It has good business achievements in the past two years and has no records of violation of laws and regulations;

  5. It has the industry background relating to its undertaking of financing lease product; and

  6. Other qualifications as prescribed by laws and regulations.

  V. Besides the recommendation letter, the financing lease pilot enterprise recommended by the competent department of commerce at the provincial level shall submit the following documents:

  1. the application of the enterprise for undertaking financing lease business and the feasibility study report;

  2. the duplicate (or photocopy) of the business license;

  3. articles of association of the company, documents of internal management system and risk control system of the enterprise;

  4. financial statements in the past three years issued by a qualified accountant firm;

  5. certificate proving that it has no records of violation of laws and regulation in the past two years; and

  6. the name list and qualification certificates of senior management personnel.

  VI. The financing lease companies as listed in Articles 2 and 3 of the present Notice (that is the Chinese-funded financing lease pilot enterprises, the foreign-funded financing lease companies) may enjoy the business tax policies on financing lease business in accordance with the provisions of the Notice of the Ministry of Finance and the State Administration of Taxation on Several Policy Issues concerning Business Tax (No. 16 [2003] of the Ministry of Finance)。

  VII. A financing lease company shall pay all kinds of taxes in time strictly according to the relevant provisions of the state. If it violates the tax laws and regulations of the state or evades tax money, the tax organ shall give it a punishment according to the Law of the People's Republic of China on the Administration of Tax Collection and the relevant provisions of tax laws and regulations, and shall cancel the financing lease tax policy implemented to the enterprise at the same time.

  When any financing lease company purchases any equipment from its affiliated production enterprises, the settlement price of the relevant equipment shall be not lower than the price sold to any third party (or the price of the same batch of equipment) by the production enterprise.

  VIII. Any financing lease pilot enterprise shall strictly conform with the relevant laws and regulations of the state, and may not undertake the following businesses:

  1. absorbing deposits or depositing in disguised form;

  2. providing loans of circulating fund and other loans under the leasing item to the tenant;

  3. securities investment or equity investment of financial institutions;

  4. Inter-bank borrowing or lending business; or

  5. Other financial businesses not being approved by the China Banking Regulatory Commission.

  IX. The risk assets (including balance of guaranty) of any financing lease pilot enterprise may not exceed 10 times of the total capital.

  X. A financing lease pilot enterprise shall report the business conditions in the previous quarter to the provincial competent department of commerce before the 15th day each quarter and send a copy to the Ministry of Commerce. The Ministry of Commerce and the State Administration of Taxation shall make spot check on the business conditions of the pilot enterprise periodically or aperiodically. For any enterprise that violates the relevant laws and regulations and the aforesaid provisions, the Ministry of Commerce shall cancel its qualification as a financing lease pilot enterprise.

  XI. The competent department of commerce and the competent department of taxation of each region shall strengthen supervision over the financing lease pilot enterprises, make research on the problems existing in the experimental work, and report to the Ministry of Commerce and the State Administration of Taxation once any major issue is discovered. Meanwhile, they shall summarize experiment experiences continuously and take effective measures to promote the healthy development of leasing industry.

  The Ministry of Commerce

  The State Administration of Taxation

  October 22nd, 2004

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