The Cross - border Breakthrough Path of Equipment Financial Leasing

Against the backdrop of the global industrial chain restructuring in 2025, it has become an important means for manufacturing enterprises to alleviate financial pressure by introducing high - end equipment through financial leasing. According to the latest statistics of the General Administration of Customs, the precision processing equipment imported through financial leasing has increased by 37% year - on - year, indicating a strong market demand for structured financial solutions.

Comparison of Three Mainstream Operation Modes

?Foreign trade?The following operation forms mainly exist in the equipment financial leasing in agency services:

• Direct Leasing Mode
  • The agency company purchases the equipment and then subleases it to the end - user.
  • The ownership of the equipment belongs to the leasing company.
  • Suitable for short - term equipment needs within 5 years.
• Sale and Leaseback Mode
  • The enterprise sells its own equipment to the leasing company and then leases it back.
  • It can release the value of existing equipment assets.
  • The capital return cycle is shortened by 40 - 60%.
• Cross - border Sub - leasing Mode
  • Complete multi - layer leasing through the offshore SPV structure.
  • Effectively avoid the risk of exchange rate fluctuations.
  • The comprehensive financing cost is reduced by 15 - 20%.

Comparative Analysis of Capital Occupancy (Unit: 10,000 yuan)

• Traditional Procurement: The equipment payment of 5 million yuan needs to be paid in full.
• Financial Leasing: Only 20% of the equipment value, that is, 1 million yuan, needs to be paid in the initial stage.
• The cash - flow difference in a 5 - year period reaches 4 million yuan.

Key Points of Tax Planning in 2025

Regarding the updated content of Announcement No. 58 of the General Administration of Customs, it is recommended to pay special attention to:

• Equipment with a lease term of more than 3 years can apply for installment payment of customs duties.
• The financing lease contract needs to clarify the interest calculation method.
• For cross - border sub - lease, the registration certificate of the overseas SPV company needs to be submitted.
• The specific valuation method for residual value disposal needs to be stipulated in the contract.

Four - fold guarantee mechanism for risk prevention and control

• Exchange Rate Lock - in Clause: Stipulate an exchange rate fluctuation range not exceeding 1/3 of the lease term.
• Equipment insurance bundling: Include property insurance in the lease package.
• Design of exit mechanism: Set a repurchase clause not less than 30% of the net value of the equipment.
• Review of legal texts: It needs to include detailed rules for handling force majeure.

Three - dimensional evaluation system for service provider selection

• Capability of capital channels: There are no less than 3 multinational banks as cooperative financial institutions.
• Customs clearance records: There are no major violations in the past three years.
• Localized service network: There are branches set up at the equipment usage location.

A certain auto parts manufacturer successfully introduced German precision machine tools worth 12 million euros through a cross - border sub - lease plan. The project adopted a 3 + 2 lease structure, reducing the capital expenditure in the first year to 2.88 million euros. At the same time, 0.76 million euros in tax expenses were saved through the VAT deferral policy. This case verifies the significant advantages of structured financial plans in equipment introduction.