| 以下为原文： | | --- | | 序 | 当事人名称 | 行政处罚 决定书文 | 主要违法违规 | 行政处罚 | 作出决定 | | --- | --- | --- | --- | --- | --- | | 름 | | | 行为 | 内容 | 机关 | | | | 름 | | | | | 13 | 渝农商金融租赁有 | | 租赁物不适 格;租赁业务 | 罚款共计 | 重庆金融 监管局 | | | 限责任公司 | 渝金管罚 | "三查" 不到 | 60万元 | | | | | 洪字 | 位 | | | | | 郑天宇(时任渝农 | (2025) | | | | | | 商金融租赁有限责 | 26를 | 租赁物不适格 | 罚款5万 | | | 14 | 任公司华东业务营 | | 部分同题 | 元 | | | | 销部总经理) | | | | | (责任编辑：田云绯) 郑天宇（时任渝农商金融租赁有限责任公司华东业务营销部总经理）对租赁物不适格部分问题负有 责任，重庆金融监管局对其罚款5万元。 据渝农商行2025年半年度报告，渝农商金融租赁为渝农商行控股子公司，成立于2014年12月，注册 资本25亿元。渝农 ...

作为连接金融与实体经济的重要纽带，规模突破4.5万亿元的金融租赁行业迎来重要监管规范。 近日，金融监管总局正式发布《金融租赁公司融资租赁业务管理办法》(下称《办法》)，覆盖融资租赁业务全流程，从尽职调 查、风险审批到租后管理、风险防控均作出明确规范，该办法将于2026年1月1日起施行。 对外经济贸易大学租赁研究中心主任史燕平教授在接受21世纪经济报道记者采访时表示："此次新规的落地标志着我国金融监管 部门对金融租赁公司的融资租赁业务监管给予了新的认知与重视，规范了我国金融租赁公司的业务发展方向，将推动金融租赁 公司聚焦本应从事的新设备资产融资的核心使命，引导金融租赁持续服务实体经济。"租赁物管理成为合规关键 《办法》共设8章68条，包括总则、尽职调查、风险评价与审批、合同的订立与执行、租后管理、风险管理与内部控制、监督管 理和附则。其核心亮点在于构建了全流程、差异化的业务监管体系，直指行业存在的租赁物不实、估值虚高等突出问题，通过 多维度规范筑牢风险防线。 作为融资租赁业务合规的首要前提，租赁物管理被贯穿业务全环节。 对于直接租赁、售后回租、经营性租赁等主流业务，分类施策提出差异化管理要求，有效解决了监管适配 ...

（原标题：信用卡被境外盗刷无需承担？浦东法院发布10起数字金融典型案例） 21世纪经济报道 吴立洋 涉诉主体中，一方面，各类金融机构涉诉较广，其中保险公司、银行及融资租赁公司较多，在线保险理 赔争议、数字信贷违约等成为主要诱因；另一方面，非金融机构当事人中，涉小微企业、个体工商户、 个人的普惠金融纠纷占比较多，同时涉及科技金融、绿色金融、养老金融等多个领域。 总体来看，涉数字金融商事案件呈现案件占比提升、纠纷平台化特征凸显、跨境金融纠纷规模快速增 长、金融消费者权益保护需求旺盛、非金融机构起诉案件增多等特征，对治理体系提出了更高要求。 会上，浦东法院金融审判庭庭长余韬发布10起涉数字金融商事典型案例，涵盖了电子签名效力认定、区 块链存证证据审查、互联网投保流程规范、个人信息保护等重点领域，为市场经营主体和金融消费者提 供了规则指引。 在一起"盗刷"案件中，李某的信用卡在无出境、卡片在本人身上的情况下，多次在境外被"盗刷"。人民 法院认定，该笔交易时间、地点、金额及方式均与李某日常消费习惯明显不符，公安机关也将其认定 为"盗刷"，判决李某无需承担盗刷款，信用卡中心撤销李某的不良征信记录。该案明确了新型线上跨 境 ...

0:00 中信金租业务发展部负责人 邓佳：作为中信银行全资子公司，中信集团服务实体经济的金融板块延 伸，经过10年发展，中信金租立足金融"五篇大文章"，逐步构建了"政策+机制"为导向的产品定位， 以"数字+风控"为结构的支撑体系。 ...

Core Points - The "Yue Car Southbound" policy has been officially implemented, allowing private car owners from Guangdong to drive into Hong Kong, marking a significant milestone in cross-border transportation [1][5][6] - The Hong Kong-Zhuhai-Macao Bridge has transformed from a "super project" into a vital economic corridor for the Greater Bay Area, enhancing regional connectivity and economic integration [2][6][12] Transportation and Economic Impact - The introduction of the "Yue Car Southbound" policy follows previous policies allowing vehicles from Hong Kong and Macao to travel north, facilitating daily cross-border travel for residents [4][6] - In 2023, the number of travelers through the Zhuhai port has exceeded 93.34 million, with cumulative vehicle crossings surpassing 19.42 million, indicating a robust increase in cross-border traffic [6][7] - The monthly import and export value through the bridge has increased from 4.1 billion to over 25.4 billion, reflecting a growth of over 500% since its opening [6] Cross-Border E-commerce and Logistics - Zhuhai has developed a new cross-border delivery model catering to Hong Kong and Macao residents, with daily processing of 180,000 orders and a total value exceeding 3 billion in the first half of the year, marking a growth of over 30% [5][10] - The bridge serves as a crucial channel for e-commerce exports, enabling rapid delivery times, with goods reaching Hong Kong and Macao in one day and global destinations within seven days [10][11] Industrial Restructuring and Opportunities - The bridge has facilitated the restructuring of industries in the Pearl River Delta, reducing logistics costs and promoting the integration of resources between Hong Kong, Macao, and mainland China [10][11] - The "Yue Car Southbound" policy is expected to enhance the connection between Guangdong's industrial resources and the financial and technological resources of Hong Kong and Macao, fostering a new model of industrial collaboration [11][12]

Core Viewpoint - Jiangsu Financial Leasing Co., Ltd. is set to hold a Q3 2025 performance briefing on December 5, 2025, to discuss its operational results and financial status with investors [2][3][4]. Group 1: Meeting Details - The performance briefing will take place on December 5, 2025, from 14:00 to 15:00 [5]. - The meeting will be held at the Shanghai Stock Exchange Roadshow Center and will be conducted in an interactive online format [4][5]. - Investors can submit questions from November 28, 2025, to December 4, 2025, before 16:00, either through the Roadshow Center website or via the company's email [2][6]. Group 2: Participants and Contact Information - Key participants in the meeting include Chairman Zhou Baiqing, Vice General Manager and CFO Zhang Chunbiao, and Board Secretary Jiang Yong [4]. - For inquiries, investors can contact Mr. Chen at 025-86815298 or via email at info@jsleasing.cn [6].

Core Viewpoint - Jiangsu Financial Leasing Co., Ltd. (Jiangsu Jinzu) has been recognized for its comprehensive quality and excellence in service to the real economy, winning the "Financing Leasing Institution (Jinzu) Comprehensive Quality Model" award at the "2025 Leasing Industry Production and Financial Ecosystem Conference" held in Shanghai [1] Group 1: Awards and Recognition - Jiangsu Jinzu received the "Financing Leasing Institution ESG Influence Model" award, becoming one of the 15 benchmark enterprises in the industry recognized for its systematic practices in Environmental, Social, and Governance (ESG) [1][8] - The awards reflect the market and industry’s acknowledgment of Jiangsu Jinzu's high-quality development [1] Group 2: ESG Practices - The company has fully integrated ESG concepts into its governance and strategic development, establishing a systematic governance structure and comprehensive management mechanisms [8] - Jiangsu Jinzu actively practices green finance, continuously expanding its green leasing business to promote green transformation [8] - The company is committed to serving the real economy, focusing on inclusive finance, and providing precise support for the development of small and micro enterprises [8] Group 3: Future Goals - Through standardized ESG management, high-quality information disclosure, and continuous innovative practices, Jiangsu Jinzu has become a model enterprise for ESG development in the financing leasing industry [9] - The company aims to deepen its ESG governance system and promote the synergy between business development, environmental protection, and social benefits, striving towards the goal of becoming an "internationally leading equipment leasing service provider" [9]

Core Viewpoint - The development of financing leasing in China should focus on three directions: specialization, digitization, and internationalization [1] Group 1: Specialization - The need for specialization is driven by regulatory, market, technological, and risk control factors [1] - Regulatory drivers emphasize the importance of serving the real economy and returning to the essence of leasing [1] - Market competition necessitates companies to leverage their advantages in specialized fields to gain a competitive edge [1] - Technological advancements such as IoT, big data, and cloud computing are pushing the industry towards specialization [1] - Enhanced risk control capabilities can be achieved through specialization, allowing companies to develop risk management models tailored to specific industries [1] Group 2: Implementation of Specialization - Companies should focus on 1-3 specialized fields based on their resource endowments [2] - Development of tailored products and services is essential, with standard products created for different industries [2] - Specialized business systems, asset management systems, and data tools should be introduced or developed for specific operations [3] - Establishing professional teams with a combination of financial and industry knowledge is crucial for targeted product development [3] - The shift from "capable" to "refined" is necessary for financing leasing companies to build their unique professional characteristics and core competitiveness [4]

Core Viewpoint - The company emphasizes a collaborative approach in the financing leasing industry, focusing on mutual development and sincerity to create win-win situations among industry chain partners [1][3]. Group 1: Collaborative Strategies - The company offers to share licenses and technology risk control systems with lending institutions lacking compliance qualifications, providing comprehensive training support to help them quickly enter the market [1]. - For equipment manufacturers looking to expand sales through leasing channels but concerned about asset disposal, the company has established mechanisms for instant debt conversion and efficient overdue asset disposal, ensuring regular communication about asset status to alleviate concerns about bad debt risks [1]. - The company utilizes AI risk control systems and GPS dynamic monitoring to provide real-time sharing of leasing asset data, ensuring transparency in fund flows for investors seeking safe investment directions [1]. Group 2: Strength and Vision - The company's vision is to "drive production and finance with technology, creating a leading financing leasing value platform in China," supported by a robust AI risk assessment system that retains human review to avoid mechanical judgment errors [3]. - The core team consists of eight seasoned professionals with over ten years of practical experience in the financial industry, capable of accurately matching solutions to business needs [3]. - Following strategic control by Shanrong Xinda in 2024, the company has been recognized as an "Innovative Breakthrough Enterprise in Financing Leasing" in Shaanxi Province and has been included in the top 50 of the industry in Shaanxi, establishing itself as a benchmark in the production and finance sector [3]. Group 3: Future Plans - The company plans to cover key economic circles nationwide within three years and aims to become a leading service provider in the leasing of new energy and high-end equipment [3]. - The core values of "integrity, innovation, responsibility, and win-win" will continue to guide the company, which is committed to nurturing the real economy with financial resources and providing warm services to connect more demands [3][5]. - The company envisions leasing not just as a business but as a means to convey value and warmth, contributing to the modernization of production and finance in China [5].

Core Viewpoint - The article discusses the differences in VAT policies between "financing leasing services" and "financing sale-leaseback services," highlighting their definitions, tax obligations, and applicable tax rates. Group 1: Financing Leasing Services - Financing leasing services are defined as leasing activities with financing characteristics and ownership transfer features, where the lessor retains ownership during the lease term, and the lessee has the right to use the asset [1]. - Financing leasing services are subject to VAT under the modern service category, specifically under leasing services [1][2]. - The applicable tax rates for financing leasing services are 13% for tangible asset leasing and 9% for real estate leasing [3]. Group 2: Financing Sale-Leaseback Services - Financing sale-leaseback services involve the lessee selling an asset to a financing leasing company for financing purposes and then leasing it back, with ownership and associated risks not fully transferred [4]. - The interest income from financing sale-leaseback services is taxed under loan services, while the sale of the asset itself is not subject to VAT [4]. - The applicable tax rate for financing sale-leaseback services is 6% [7]. Group 3: Tax Calculation Basis - For financing leasing services, the sales amount is calculated as the total price and additional fees received, minus paid borrowing interest and vehicle purchase tax [2][5]. - For financing sale-leaseback services, the sales amount is similarly calculated, with specific provisions for contracts signed before April 30, 2016, allowing for continued VAT treatment as financing leasing services [5][6]. Group 4: VAT Tax Relief - General taxpayers engaged in financing leasing and financing sale-leaseback services may benefit from a VAT refund policy if their actual tax burden exceeds 3% [7].