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中国诚通发展集团(00217)附属与肇庆国鑫产业投资订立售后回租协议
智通财经网· 2025-12-11 12:49
智通财经APP讯,中国诚通发展集团(00217)发布公告,于2025年12月11日,诚通融资租赁(公司间接全 资附属公司)与承租人(肇庆国鑫产业投资有限公司)订立售后回租协议,据此,诚通融资租赁将向承租人 购买租赁资产,并将租赁资产回租予承租人,租赁期为期3年,但可根据售后回租协议的条款及条件提 早终止。租赁资产指智能化系统设备及智慧停车管理系统设备等。 ...
一文了解!一般纳税人租赁业务增值税该如何处理?
蓝色柳林财税室· 2025-12-11 01:17
Group 1: General Leasing Business - The article discusses the various types of leasing businesses and the applicable VAT treatment for each type, including operational leasing and financial leasing [2][3] - Operational leasing is defined as the transfer of tangible or intangible assets for use without changing ownership, with VAT rates of 13% for tangible assets and 9% for real estate [2] - Financial leasing involves the transfer of ownership characteristics, where the lessor retains ownership during the lease term, with the same VAT rates as operational leasing [3] Group 2: Specific Leasing Types - Direct financing leasing allows the lessee to use the asset while retaining the option to purchase it at the end of the lease term, applicable VAT rates are 13% for tangible assets and 9% for real estate [3] - Sale and leaseback financing involves selling an asset to a leasing company and then leasing it back, categorized under financial services with a VAT rate of 6% [3] - Different types of ship leasing are outlined, including time charter, voyage charter, and bareboat charter, all with a VAT rate of 9% for transportation services or 13% for tangible asset leasing [4] Group 3: Transportation Equipment Leasing - Aircraft leasing is categorized into wet leasing (with crew) and dry leasing (without crew), with VAT rates of 9% for transportation services and 13% for tangible asset leasing respectively [4] - The article also covers advertising space leasing on tangible and intangible assets, with VAT rates of 13% for tangible assets and 9% for real estate [6] Group 4: Construction Equipment Leasing - Construction equipment leasing is discussed, with VAT rates of 9% for services with operators and 13% for services without operators [6] - The article emphasizes the importance of understanding the applicable VAT rates for different leasing activities to ensure compliance and optimize tax liabilities [6]
中关村科技租赁与深圳讯诺科技订立融资租赁协议
Zhi Tong Cai Jing· 2025-12-10 13:05
中关村科技租赁(01601)发布公告,于2025年12月10日,公司作为出租人与承租人II(深圳讯诺科技有限 公司)订立融资租赁协议II,据此,出租人将购入承租人II自有租赁资产II,转让价款为人民币3000万元; 及出租人将租赁资产II租回给承租人II,租赁期为24个月,总租赁款项约为人民币3172.72万元。租赁资 产II为自动穿拉带机等高速线缆生产设备。 ...
中关村科技租赁(01601)与深圳讯诺科技订立融资租赁协议
智通财经网· 2025-12-10 12:59
智通财经APP讯,中关村科技租赁(01601)发布公告,于2025年12月10日,公司作为出租人与承租人II(深 圳讯诺科技有限公司)订立融资租赁协议II,据此,出租人将购入承租人II自有租赁资产II,转让价款为 人民币3000万元;及出租人将租赁资产II租回给承租人II,租赁期为24个月,总租赁款项约为人民币 3172.72万元。租赁资产II为自动穿拉带机等高速线缆生产设备。 ...
三木集团:12月10日召开董事会会议
Mei Ri Jing Ji Xin Wen· 2025-12-10 11:43
Group 1 - The core point of the article is that Sanmu Group (SZ 000632) held its 11th seventh board meeting on December 10, 2025, to discuss the proposal for the re-election of Mr. Zhang Zhonglin as an independent director [1] - For the first half of 2025, Sanmu Group's revenue composition was as follows: 94.27% from commodity trading, 2.77% from real estate, 1.36% from property management fees, 1.22% from leasing, and 0.24% from hotel services [1] - As of the report date, Sanmu Group's market capitalization was 3.4 billion yuan [1]
债市早报:资金面整体平稳向宽;债市震荡回暖
Jin Rong Jie· 2025-12-10 08:41
Group 1: Market Overview - The overall funding environment is stable and leaning towards a looser stance, with the bond market showing signs of recovery after a period of fluctuation [6][7] - The convertible bond market indices collectively declined, with most individual convertible bonds also experiencing a drop [13][14] Group 2: Domestic Economic Developments - Premier Li Qiang expressed confidence in achieving the annual economic and social development goals during a dialogue with international economic organization leaders, emphasizing China's commitment to open cooperation and market expansion [2] - Vice Premier He Lifeng highlighted the importance of extending the cooperation list between China and the U.S. to foster stable and sustainable economic relations [3] Group 3: Employment and Labor Market - The ADP reported an average of 4,750 new jobs added weekly in the private sector, ending a four-week trend of job losses, indicating a potential recovery in the labor market [4] - The JOLTS report showed an increase in job vacancies to 7.67 million, while layoffs reached a two-year high, suggesting a mixed outlook for employment [4] Group 4: Commodity Prices - International crude oil prices continued to decline, with WTI and Brent crude dropping to $58.25 and $61.94 per barrel, respectively [5] - Natural gas prices also fell by 7.04% to $4.579 per million British thermal units [5] Group 5: Bond Market Dynamics - The yield on the 10-year government bond rose by 0.25 basis points to 1.8350%, while the yield on the 10-year policy bank bond fell by 1.50 basis points to 1.9160% [9][10] - The central bank conducted a reverse repurchase operation of 117.3 billion yuan, resulting in a net withdrawal of 39 billion yuan from the market [6] Group 6: Credit Bond Market - Significant price deviations were observed in several industrial bonds, with some experiencing drops exceeding 10% [12] - Companies like Bohai Leasing and Sichuan Development announced important updates regarding their bond issuance and credit ratings [12]
上交所:中核融资租赁有限公司债券12月11日上市,代码244344
Sou Hu Cai Jing· 2025-12-10 02:09
12月10日,上交所发布关于中核融资租赁有限公司2025年面向专业投资者公开发行碳中和绿色公司债券 (第三期)上市的公告。 依据《上海证券交易所公司债券上市规则》等规定,上交所同意中核融资租赁有限公司2025年面向专业 投资者公开发行碳中和绿色公司债券(第三期)于2025年12月11日起在上交所上市,并采取匹配成交、 点击成交、询价成交、竞买成交、协商成交交易方式。该债券证券简称为"GC核融10",证券代码 为"244344"。根据中国结算规则,可参与质押式回购。 来源:市场资讯 ...
租赁业:勇当产业升级的同行者
Jin Rong Shi Bao· 2025-12-10 02:02
Group 1 - The financing leasing industry in China is closely linked to the real economy, with total assets of 67 financial leasing companies reaching 4.58 trillion yuan by the end of 2024, a year-on-year increase of 9.56% [1] - The mission of the leasing industry is evolving to not just be a simple provider of funds but to act as a partner in industrial upgrading, as emphasized by the 20th National Congress of the Communist Party of China [1] - The focus on core areas such as aviation, shipping, and equipment leasing is essential for creating differentiated competitive advantages in the industry [2] Group 2 - The industrial robot ownership in China has surpassed 1.5 million units, with a leasing penetration rate of 25%, indicating a growing trend towards intelligent equipment leasing [2] - The energy storage market is projected to exceed 500 billion yuan by 2030, highlighting significant opportunities in renewable energy equipment leasing [2] - Financing leasing is becoming a bridge between industry and capital, facilitating a win-win situation for capital appreciation and industrial upgrading [3] Group 3 - The integration of financing and industry is crucial, with companies collaborating closely with energy storage equipment manufacturers and local governments to optimize project development and resource allocation [4] - The leasing industry is moving towards collaborative ecosystems, utilizing joint leasing models to address funding challenges and enhance project execution [5] - The "Kunlun Cloud Lease" platform integrates financial services with equipment resources, optimizing asset structure and improving resource utilization [5][6]
中联重科股份有限公司 关于以公开摘牌方式购买北京租赁股权暨关联交易的进展公告
登录新浪财经APP 搜索【信披】查看更多考评等级 二○二五年十二月九日 中联重科股份有限公司(以下简称"公司"或"中联重科")于2025年5月20日召开第七届董事会2025年度 第二次临时会议、第七届监事会2025年度第二次临时会议,审议通过了《关于以公开摘牌方式购买北京 租赁股权暨关联交易的议案》,同意公司通过公开竞价摘牌方式分别购买湖南兴湘投资控股集团有限公 司(以下简称"兴湘集团")、湖南迪策投资有限公司(以下简称"迪策投资")挂牌转让的中联重科融资 租赁(北京)有限公司(以下简称"北京租赁公司")45%、36%股权,挂牌转让底价分别为90,405.01万 元、72,324.01万元。根据公司董事会的授权,公司向湖南省联合产权交易所(以下简称"湖南联交所") 提交了兴湘集团、迪策投资分别所持北京租赁公司45%、36%股权的摘牌申请。2025年5月28日,公司 与兴湘集团签署《产权交易合同》,股权转让价款为90,405.01万元。2025年6月4日,公司与迪策投资签 署《产权交易合同》,股权转让价款为72,324.01万元。详细内容见本公司于2025年5月21日、2025年5月 29日以及2025年6月5 ...
上交所:中国环球租赁有限公司债券12月10日上市,代码244328
Sou Hu Cai Jing· 2025-12-09 03:12
12月9日,上交所发布关于中国环球租赁有限公司2025年面向专业投资者公开发行公司债券(第四期) (可持续挂钩)上市的公告。 依据《上海证券交易所公司债券上市规则》等规定,上交所同意中国环球租赁有限公司2025年面向专业 投资者公开发行公司债券(第四期)(可持续挂钩)于2025年12月10日起在上交所上市,并采取匹配成 交、点击成交、询价成交、竞买成交、协商成交交易方式。该债券证券简称为"25环球04",证券代码 为"244328"。根据中国结算规则,可参与质押式回购。 来源:市场资讯 ...