Financial leasing refers to the equipment leasing business with the financial nature and the characteristics of the shift of ownership.
融资租赁，是指具有融资性质和所有权转移特点的设备租赁业务。即：
Tactics Study of Marketing about Armamentarium Financial Lease of Cowealth Group;
合富集团医疗设备融资租赁业务营销策略研究
Marketing Research on Leasing Service of Chinese Construction Machinery and Equipment;
中国工程机械设备租赁服务营销研究
Depreciation on leased assets and on premises and equipment,
租赁资产、营业场所和设备的折旧，
Discussion on rent equipment and management in large state-owned enterprise;
浅谈国有大型企业设备租赁及其管理
Buid up equipment leasing market and optimize enterprise s resource distribution;
发展设备租赁市场 优化企业资源配置
On cost management measures in maintenance by carrying about leasehold system;
实行设备租赁制以后机务内部的成本管理措施
Using Financial Lease of Equipment to Stimulate the Development of Small & Medium-Sized Enterprises;
利用设备融资租赁 促进我国中小企业的发展
Information 5 Analysis to the Feasibility of Management for Construction Equipment Leasing;
浅析施工企业设备租赁经营管理的可行性
Benefits from lease of main raw coal production equipment
煤炭生产企业设备租赁管理带来大效益
The accounting treatment of the financing tenancy;
关于《企业会计准则——租赁》融资租赁业务的处理
Optimal Periodic Preventive Maintenance Policy and Lease Period for Leased Equipment;
租赁设备的最优周期预防维修策略及租赁期限
Optimal Length of Financial Lease for New-tech Equipment Refresh;
新技术设备租赁中最佳租赁契约长度安排
The ownership of the leased equipment remains with the lessor.
租赁的设备，其所有权仍属于出租人。
An operating lease is shorter and allows a company to use equipment it cannot buy through debt financing.
营业型租赁为期较短，并且允许公司使用其无法通过债务融资购买的设备。
When a foreign-invested leasing company imports lease property, it shall handle matters in accordance with current relevant provisions on the import of equipment by foreign-invested enterprises.
外商投资租赁公司进口租赁财产，应按现行外商投资企业进口设备的有关规定办理。
The leasing of movable property， for example， is taxable provided your company have an establishment within china， and bear relevance to the operation.
如果租赁的是动产，在中国设有机构且它同租赁业务有关系时，你公司才应在中国纳税。
One form of debt financing is leasing, and is often used for things like property or equipment.
债务融资的形式之一是租赁，常被用在财产或设备等事物上。