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CONTENTS

Chapter One Relevant concepts of lease      1

Section One Definition and characteristic of lease      1

First, definition of lease     1

Second, characteristic and advantage of modern lease     3

Third, kind and classification of lease     14

Fourth, contrast of lease business status of our country    21

Section Two Relevant concept of financial lease  22

First, concept of financial lease       22

Second, main characteristic of financial lease      23

Third, basic key element of financial lease    24

Fourth, difference between financial lease and mortgage loan 25

Chapter Two Current situation of the development of international leasing industry  27

First, development overview of global leasing market  27

Second, the current situation of management of leasing industry of Swiss     33

Third, development course and supervisory system of finance leasing industry of South Korean     38

Fourth, market-based gradual progress of Germany lease of house      45

Fifth, general view with the current situation anddevelopment of Japan financial leasing industry    48

Sixth, development trend of international lease accounting criterion       56

Chapter Three Current situation of China lease trade      65

Section One Development siuation of Chinese leasing market  65

First, development overview of leasing industry and summarization of “ the Tenth Five-year Plan “  65

Second, of our country the current situation of the development of leasing industry    69

Third, current situation of utilization of foreign capital of leasing industry       77

Fourth, launch financial lease actively    79

Fifth, the domestic first foreign capitals lease enterprise obtain approval      86

Section Two The current situation of development of leasing corporation      87

First, the classifications of leasing corporation     87

second, distribution of geographical position of leasing corporation       93

Third, the development of China leasing enterprises  95

Fourth, competitions of China lease enterprises  104

Fifth, the problem that China leasing enterprises face       110

Section Three Environment analysis of leasing market      117

First, the completion intensities of leasing industry chains 117

Second, the financial leasing industry demands urgently to set up good social credit environment  119

Third, four major pillars of lease      120

Fourth, influence that implement of " chattel mortgage and registration method " bring to financial lease corporation       122

Fifth, new financial lease law expected to issue until 2008 125

Sixth, relevant tax policies of lease business 126

Seventh, exchange control of cross-border lease trade demand urgently strengthen  135

Section Four Comparison and study of development environment of Chinese and foreign financial lease market       149

First, comparison of legislation and relevant laws of financial lease 150

Second, supervision compare of the financial lease market      153

Third, comparison of accounting policy of financial lease trade 159

Fourth, comparison of tax policy of financial leasing industry    161

Fifth, comparison of government's other support measures      166

Chapter Four Investment analysis of Chinese leasing industry    171

Section One Composing of leasing pricing    171

First, marketing pricing system of lease  171

Second, composing of rental pricing       172

Section Two Influence factor of leasing decision   176

First, lease expenses  176

Second, time and quantity of cash circultation      176

Third, opportunity cost       177

Fourth, legal factor     178

Fifth, risk factor    179

Section Three Opportunity and risk that foreign capitals enter Chinese leasing market      179

Chapter Five Investment environment of Chinese leasing industry   182

Section One Entry threshold of leasing corporation    182

Section Two Development environment of lease economy 184

First, China develops the capital market in a more cost-effective manner      184

Second, the current situation analysis of the development of small and medium-sized enterprises  190

Third, financing situation of small and medium-sized enterprises     194

Fourth, financing environment of enterprise run by the local people       197

Section Three Credit environment of lease   203

First, our country improves enterprise's credit environment      203

Second, our country form multi-level small and medium-sized enterprises credit guarantee system tentatively     208

Section Four Olympic Games economy in Beijing of 2008  210

First, opportunity that the Olympic Games in Beijing bring to leasing industry of 2008 210

Second, basic method that lease serve for Olympic Games      213

Third, advantage that participate in service of Olympic Games bring      215

Fourth, project which suitable for lease way  216

Section Five Government supports 217

First, Beijing " the Eleventh Five-year plan "encourage leasing industry developed clearly       217

Second, our country encourage to develop lease investment   217

Chapter Six Construction machinery lease    224

Section One Development overview of construction machinery lease of China     224

Section Two Overview of Hong Kong building market and tower crane leasing industry      229

First, Hong Kong building construction market and their tower crane      229

Second, current situation of tower crane leasing industry of Hong Kong 232

Third, development trend of Hong Kong tower crane leasing industry     238

Section Three Engineering machinery leasing industry      240

First, development state of financial lease of Chinese engineering machinery trade   240

Second, bottleneck and countermeasure that limit development of financial lease business at present  241

Third, the developments of financial leasing industry of Chinese engineering machinery in the future    246

Fourth, development trend of engineering machinery lease      247

Fifth, lease market environment of engineering machinery wait to optimize    249

Sixth, analysis of financial lease trader of engineering machinery    252

Seventh, after Olympic Games era Beijing engineering machinery lease as by mainstream      255

Section Four Construction machinery leasing industry       257

First, current situation of construction machinery leasing market     257

Second, market potential of construction machinery lease is enormous  259

Third, brand competition of construction machinery leasing market 262

Fourth, national 50 top enterprises of construction machinery and equipment leasing       264

Section Five Development of construction machinery lease      265

Chapter Seven Development of printing machinery & equipment leasing       286

Section One Current situation and trend of printing machinery trade      286

First, development situation of printing machinery trade    286

Second, development achievement and direction of printing machinery trade      289

Section Two Current situation of printing equipment leasing     300

First, current situation of financial lease of printing equipment  300

Second, risk analysis of financial lease of printing       304

Third, market competition of finance lease of printing equipment     307

Fourth, soft rib of financial lease of printing equipment      308

Fifth, prospect of financial lease of pack printing equipment is considerable 311

Chapter Eight Analysis of medical equipment leasing       315

Section One Current situation of development of medical apparatus      315

First, the medical apparatus manufacturer fights with the rural market    315

Second, medical apparatus market favor semiconductor products of high energy low consumption 319

Third, main economic indicator of manufacturing industry of medical apparatus and instrument and apparatus in January - August of 2007   325

Section Two Medical equipment leasing market analysis of our country  329

First, demand of integrated service of China's medical trade is cumulative    329

Second, operational lease of second hand medical apparatus 332

Third, the trend of financial lease business of medical apparatus is expected to rise   336

Fourth, the leasing industry of medical apparatus is intensifying      340

Fifth, financial lease offer financial helping hand for hospital    345

Section Three Financial lease pattern analysis of the medical equipment      348

First, operation mode and application of financial lease of medical apparatus      348

Second, characteristic of financial lease of medical apparatus  349

Third, general procedure of financial lease of medical apparatus    351

Fourth, form of financial lease of medical apparatus   352

Chapter Nine Development analysis of leasing market of the means of transportation      355

Section One Analysis of automobile rental     355

First, market scale of automobile rental  355

Second, automobile rental move towards combining   356

Third, question of domestic automobile rental      358

Fourth, the first norm of automobile leasing of our country is issued       361

Fifth, market research of automobile leasing of China 367

Sixth, lease guarantee vie for the car loan market       370

Section Two Plane leasing market   373

First, aviation lease already establish the fast development foundation in     373

Second, potentiality of aviation lease is enormous      374

Third, develop aviation lease and promote internal and external trade balance    375

Fourth, China will strengthen domestic aviation lease 376

Fifth, the domestic civil plane will utilize financial lease to seize the domestic and international markets for the first time       378

Sixth, Bank of China buys Singaporean plane leasing corporation   381

Seventh, foreign enterprises  lead Chinese plane leasing market  382

Section Three Shipping leasing market  384

First, the banking appear the difference now of shipping financing  384

Second, current situation of the development of shipping financing market   384

Third, new route of shipping financing ---- financial lease  393

Fourth, opportunity of leasing market of shipping 400

Chapter Ten Development analysis of house lease   403

Section One Development overview of house lease    403

First, concept of house lease   403

Second, low rented housing system of our country ensure the range to expand   403

Section Two Analysis of house lease market of 2007  405

First, price index of house lease of 2007       405

Second, the house lease price in Beijing go up continuously in 2007     413

Third, lease index of Shanghai house in September of 2007    414

Section Three Analysis of house lease market     416

First, characteristic of house leasing market of of Guangzhou of 2007   416

Second, the advanced house leasing market of Shanghai appear " polarization "       418

Third, current situation and development thought of house leasing market of southeast coastal area    420

Section Four Analysis of the office building lease market   429

First, development trend of office building of 2007      430

Second, influence factor analysis of office building lease of Shanghai    444

Third, general development trend of office building, retail shop lease market in 2007 451

Fourth, leasehold and selling market of office building of Shenzhen in the third quater of 2007       456

Fifth, the Olympic Games effect pull the market of office building of Beijing   462

Chapter Eleven Analysis of other focus lease market       464

Section One Financial leasing industry   464

First, the current situation of Chinese finance leases trade       464

Second, development prospect of the financial leasing industry of China      467

Third, the bank marches into the financial leasing industry to raise speed     469

Fourth, the financial leasing industry will shuffle   473

Fifth, bank financial lease break through limit from mixed operation 480

Section Two Talents lease trade      485

First, background that talents lease appear  485

Second, difference and relation of talents lease and other type lease    488

Third, influence that talents lease brought to existing social economy in management practice 490

Section Three Telecommunication trade lease     496

First, Shanghai issues contract demonstration text of house lease of mobile communication base station     496

Second, innovation and enlightenment of CHINAUNICOM's financial lease    498

Section Four Leasing market of other trades       508

First, Arcelo throws into leasing industry of Chinese steel sheet pile       508

Second, lease is the trend of future computer purchase    510

Third, job seeker’s dress leasing corporation appear in the university city    517

Fourth, Yadu starts the strategy that " the air leases "       518

Chapter Twelve Operation and management of financial lease enterprises    523

Section One Establishment and institutional framework of financial leasing corporation     523

First, establishment of financial leasing corporation    523

Second, institutional framework of the financial leasing corporation 541

Section Two Basic procedure of the dealing of financial lease  546

First, dealing procedure of financial lease     546

Second,difference of dealing procedure of financial lease 549

Section Three Functional demand of different kinds of lessors 550

First, the banks lessor's marketing tactics     550

Second, functional demand of manufacturers lessor   559

Third, functional demand of independent lessor   563

Fourth, functional demand of lessors of strategic investment institutions       567

Section Four Risk management of financial lease       570

First, risk management and controlling of financial lease business  570

Second, management and controlling of main risk kind      577

Third, supervision and controlling of financial leasing corporation   589

Section Five Profit mode of financial lease    596

First, creditor's rights income    596

Second, residual value income 597

Third, service incomes       598

Fourth, operation income  600

Fifth,tax saving income      602

Sixth, risk income 602

Section Six Principle and procedure of evaluation of financial lease project   604

First, evaluation principle of financial lease project     604

Second, evaluation procedure of financial lease project    607

Chapter Thirteen Development trend and discussion of leasing  612

First, future innovative trend of financial leasing industry   612

Second, develop the international leasing industry and promote the development of western regions    613

Third, evade payment of duty issue discussion of trans-corporation lease    624

Fourth, challenge and policy recommendations which the experimental enterprises of domestic-investment financial lease face     631

Fifth, thinking and suggestion of the World Expo lease service of Shanghai of 2010   637

Sixth, discussion of financial lease question of small and medium-sized enterprises    647

CHART CONTENTS

Chart: Contrast of lease business status of our country     21

Chart: Total amount situation of global leasing market of every continent or regional of 2004   27

Chart: The country or regional situation which the total amount of Lease ranked the top 50 of the whole world in 2004       28

Chart: The country or regional situation which global LFG/GDP penetrance ranked the top 50 of the whole world in 2004      30

Chart: The comparison of influence on balance sheet of financial affairs composing view and all assets views     61

Chart: The comparison of influence on profit flow table of financial affairs composing view and all assets views   62

Chart: Chinese leasing penetrance in 1981-2005       69

Chart: Experimental enterprise's financial lease business overview of domestic-investment financial lease of 2005       74

Chart: Experimental enterprise's situation overview of domestic-investment financial lease of 2006 (1)  75

Chart: Experimental enterprise's situation overview of domestic-investment financial lease of 2006 (2)  76

Chart: The situation of utilization of foreign capital of leasing industry of 2005     77

Chart: Attribute, type of lease organization at home    92

Chart: The enterprise detailed statement that all parts of the country are engaged in leasing business  94

Chart: Four major pillars of leasing industry  121

Chart: Flow chartof Leasing apparatus   137

Chart: Legislative contrast of the laws and regulations of lease       142

Chart: The contrast of trade way and purchasing and paying condition under leasing trade     145

charts: Legislative information slips of financial lease of various countries     150

Chart: Overview of the frame of current law of leasing market (policy) of our country  152

Chart: Supervision situations of financial leasing corporation of various countries       153

Chart: The contrast table of the supervision difference of three kinds of different kinds of financial lease corporations       154

Chart: Contrast of supervision policy of leasing corporations of all countries and regions  155

Chart: Capital source forms of financial leasing corporation of various countries  158

Chart: Contrast table of accounting policy of financial lease business of various countries       159

Chart: The preferential policy of taxes deductions and exemptions of various countries investment 162

Chart: Executive standard of tax revenue of domestic-investment lease enterprises   166

Chart: Government's other support policies of various countries     166

Chart: Obstacle factor of loan and financing of small and medium-sized enterprises of our country 194

Chart: Development of small and medium-sized credit guarantee organization of our country of 2005-2006  209

Chart: Builting construction project situation in Hong Kong in 2001-2006      229

Chart: Rental situation of Hong Kong tower crane       235

Chart: Main manufacturer leasing corporation of engineering machinery of our country     253

Chart: National 50 top enterprises of construction machinery and equipment leasing  264

Chart: Gross output value (current rate)of manufacturing industry of medical apparatus and instrument and apparatus in January - August of 2007      325

Chart: Delivering goods value of export of manufacturing industry of medical apparatus and instrument and apparatus of January - August of 2007      326

Chart: Revenue of main business of manufacturing industry of medical apparatus and instrument and apparatus in January - August of 2007   328

Chart: Price indexes of 70 large and medium cities house lease of the first quarter of 2007      405

Chart: Price indexes of 70 large and medium cities house lease of the second quarters of 2007     407

Chart: Price index of the low-price-rented house lease in the first-second quarter of 2007 409

Chart: Price index of house lease of the first-second quarter of 2007     409

Chart: Price index of other houses lease in the first-second quarter of 2007 410

Chart: Price index of warehouse lease in the first-second quarter of 2007     410

Chart: Price index of the office building lease in the first-second quarter of 2007 410

Chart: Price index of the economic and functional house lease in the first-second quarter of 2007  410

Chart: Price index of the house lease in the first-second quarter of 2007      411

Chart: Price index of the ordinary office building in the first-second quarter of 2007    411

Chart: Price index of the top-grade house lease in the first-second quarter of 2007    411

Chart: Price index of the house lease of industrial storage in the first-second quarter of 2007  412

Chart: Price index of the ordinary house lease in the first-second quarter of 2007      412

Chart: Price index of the house lease of commercial amusement in the first-second quarter of 2007      412

Chart: Price index of the office building lease in the first-second quarter of 2007 412

Chart: Price index of the industrial factory building lease in the first-second quarter of 2007     413

Chart: Rental tendency of grade A office building of Shanghai of 1998-2006 444

Chart: Flow diagram of the cell-phone lease of CHINAUNICOM 501

Chart: Basic flow diagram of the dealing of financial lease 546

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