The new lessor, namely the original lessee, leases the assets from the original lessor in accordance with the new lessee's choice or approval, and transfers the lease item to the new lessee. The new lessee shall pay rent to the new lessor, while the new lessor shall pay rent to the original lessor. During the lease period, the original lessor has the nominal ownership of the lease item, while the new lessee has the actual right of use and assumes all the risks and benefits of the lease item. The new lessor makes profit from price discrepancy.
Assets the new lessee plans to purchase for the production and operation of new energy vehicles, such as instrument, equipment, transport, infrastructure and related attachments, etc.
A. Expand financing channels and share business resources.
B. Flexible tenancy and rental structure
C. The lease item has the advantage of accelerated depreciation
D. Lease interest enjoys the policy on VAT offset