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МИНИСТЕРСТВО ОБРАЗОВАНИЯ
РОССИЙСКОЙ ФЕДЕРАЦИИ
ФЕДЕРАЛЬНОЕ ГОСУДАРСТВЕННОЕ БЮДЖЕТНОЕ
ОБРАЗОВАТЕЛЬНОЕ УЧРЕЖДЕНИЕ
ВЫСШЕГО ПРОФЕССИОНАЛЬНОГО ОБРАЗОВАНИЯ
БАШКИРСКИЙ ГОСУДАРСТВЕННЫЙ УНИВЕРСИТЕТ
ИНСТИТУ ЭКОНОМИКИ, ФИНАНСОВ И БИЗНЕСА
Кафедра «Банковское дело»
КУРСОВАЯ РАБОТА
по дисциплине
«Гражданское право»
На тему
Финансовая аренда лизинг
Выполнил(а) студент(ка) 3 курса
Заочного отделения
группа ОЗО 3 ФК 3,5
Хазиахметова А.Л
Научный руководитель
Моджина Н. В.
УФА-2013
Содержание
Введение………………………...……………………………………………...….3
Глава 1 Общая характеристика финансовой аренды (лизинга)…………….….5
1.1.Понятие договора финансовой аренды (лизинга)…………………………..5 1.2.Предмет финансовой аренды (лизинга). Субъекты и объекты финансовой аренды……………………………………………………………………………...7
Глава 2 Договор финансовой аренды (лизинга)………………………….........14
2.1 Порядок заключения договора финансовой аренды (лизинга). Права и обязанности сторон договора финансовой аренды (лизинга)……………….14
2.2 Преимущества и недостатки договора финансовой аренды (лизинга)…………………………………………………………………………19
2.3 Изменение и расторжение договора финансовой аренды (лизинга)…….23
Глава 3. Разновидности финансовой аренды (лизинга)………………………28
3.1 Виды финансовой аренды (лизинга)……………………………………….28
3.2 Сублизинг, уступка участниками договора финансовой аренды (лизинга) своих прав и обязательств третьим лицам, залог предмета лизинга………...36
Заключение……………………………………………………………………....40
Список использованной литературы……..……………………….……....……43
Приложения…………………………………………………………….……..…45
Введение
Актуальность. В настоящее время в условиях отсутствия у многих предприятий начальных и свободных денежных средств, сложностей с получением банковского кредита и повышенного риска прямых денежных инвестиций - финансовый лизинг является идеальной формой эффективной и целенаправленной поддержки развития предприятий.
Лизинг - одна из важнейших составляющих инвестиционной политики во многих государствах. Темпы роста лизинговых операций, как правило, опережают темпы роста основных макроэкономических показателей. Это не случайно, так как насыщенность и разветвленность лизинговых операций являются своеобразным индикатором развитости всей экономики страны.
Быстрое и широкое распространение лизинга в деловой практике обусловлено, прежде всего, выгодами его применения для участников хозяйственного оборота. Вот уже несколько десятков лет во многих развитых странах с помощью налоговых и амортизационных льгот создается благоприятный режим для лизинговых фирм, а последние действуют как в интересах поставщиков, которые получают дополнительные каналы сбыта и широкую рекламу продукции, так и в интересах пользователей, которым фактически предоставляется кредит.
Основная цель данной работы состоит в том, чтобы определить особенности договора финансовой аренды (договора лизинга), его основные формы, сферу применения, а также охарактеризовать порядок его заключения, исполнения и прекращения.
Для достижения указанной цели были поставлены следующие задачи:
- выявить правовую природу финансовой аренды (лизинга) в России и раскрыть его сущность;
- рассмотреть предмет финансовой аренды (лизинга). Субъекты и объекты финансовой аренды;
- рассмотреть преимущества и недостатки договора финансовой аренды (лизинга);
- рассмотреть изменение и расторжение договора финансовой аренды (лизинга);
- охарактеризовать ответственность сторон по договору финансовой аренды (договору лизинга).
- рассмотреть виды финансовой аренды (лизинга);
- рассмотреть сублизинг, уступку участниками договора финансовой аренды (лизинга) своих прав и обязательств третьим лицам, залог предмета лизинга.
Объектом исследования являются лизинговые отношения, существующие в Российской Федерации и имеющие форму выражения в виде договора финансовой аренды (договора лизинга). Предмет исследования: механизм и порядок заключения, исполнения и прекращения договора финансовой аренды (договора лизинга).
При написании работы использовались нормативно - правые акты и научная литература. Законодательное регулирование договора коммерческой концессии осуществляется посредством Гражданского кодекса РФ.
В качестве основополагающих источников в работе использовались учебники по гражданскому праву, комментарии гражданского законодательства, а также статьи, посвященные финансовой аренде (лизингу) таких авторов как Безуглая М.В., Абдульмянов И.М., Корнийчук Г.А. и др.
Глава 1. Договор финансовой аренды (лизинга): понятие, предмет и субъекты, и объекты финансовой аренды
1.1. Понятие договора финансовой аренды (лизинга)
Лизинг - это вид предпринимательской деятельности, направленной на инвестирование временно свободных или привлеченных финансовых средств, когда по договору финансовой аренды (лизинга) арендодатель (лизингодатель) обязуется приобрести в собственность обусловленное договором имущество у определенного продавца и предоставить это имущество арендатору (лизингополучателю) за плату во временное пользование для предпринимательских целей.
Согласно вступившему в силу 5 ноября 1998 (в ред.08.05.2011) года федераль ного закона «О лизинге», лизинг – вид инвестиционной деятель ности по приобретению имущества и передаче его на основании договора лизинга за плату, на определенный срок и на определенных условиях, с правом выкупа имущества лизингополучателем.1
Понятие «договор финансовой аренды» раскрыто в ст. 665 ГК РФ2. По договору финансовой аренды (договору лизинга) арендодатель обязуется приобрести в собственность имущество, указанное арендатором, у определенного им продавца и предоставить арендатору это имущество за плату во временное владение и пользование для предпринимательских целей.
Арендатор в этом случае не несет ответственности за выбор предмета аренды и продавца. Договором может быть предусмотрено, что выбор продавца и приобретаемого имущества осуществляется арендодателем.
Из определения следует, что договор финансовой аренды, сторонами которого являются арендатор и арендодатель, обязывает арендодателя приобрести в собственность имущество (т.е. заключить договор купли – продажи) для передачи его во владе ние и пользование. Следовательно, чтобы арендатор владел и пользовался имуществом (а именно это является ядром лизинговой сделки, как и любого договора об аренде), необходимо за ключение двух договоров - о лизинге и о купле–продаже. При этом продавец имущества должен знать, что имущество приобретено для сдачи его в аренду определенному лицу (ст. 667 ГК РФ).
Таким образом, лизинговые отношения оформляются двумя договорами и включают в себя весь комплекс взаимосвязей, существующих между его участниками нами: арендатором, арендодателем и продав цом имущества.
Договор лизинга имеет двусторонний характер, а лизинг, как система отношений между тремя сторонами является трехсторонней сделкой. Понимание лизинга как трехсторонней сделки, считающееся классическим, заимствовано ГК РФ из конвенции УНИДРУА о международном финансовом лизинге. Последняя, правда признает лизинг самостоятельным договором, а не разновидностью какого – либо из действующих.
На практике в лизинговых отношениях могут участвовать не три стороны, а две или более трех. Двусторонние отношения складываются, например, при прямом и возвратном лизинге. Прямой лизинг является двухсторонним, когда в одном лице объединяются продавец и арендодатель. Возвратный лизинг характеризуется как двухсторонний, т.к. при построении договорных отношений по модели этой разновидности финансового лизинга собственник имущества передает право собственности на него будущему лизингодателю на условиях купли – продажи, и одновременно вступает с ним в иные отношения – в качестве пользователя этого имущества, т.е. в одном лице объединены продавец и арендатор.3 Данным видом лизинга пользуются субъекты хозяйствования, осуществляющие выпуск дорогостоящих транспортных средств, потребность в которых возникает у компании произ водителя, не имеющей в свободном распоряжении финансовых средств.
В лизинге участвуют более трех сторон, в случае, когда арендодатель получает имущество за счет не только собственных средств, но и частично за счет заемных. При такой схеме помимо арендатора, арендодателя, продавца в лизинге участвуют все лица, финансирующие покупку предмета лизинга. Такой вид лизинга получил название lever aged leasing. На русский язык, этот термин переводят как «раздельный лизинг», а по количеству участвующих в нем сторон его часто именуют многосторонним.4
Итак, договор финансовой аренды является двухсторонним, взаимным, консенсуальным, возмездным, срочным. В параграфе 6 гл. 34 ГК РФ существенные условия договора лизинга не названы. Но как для любой разновидности аренды в соответствии с п3 ст. 607 ГК РФ существенным для договора финансовой аренды является условие, о его объекте. В частности, владение и пользование имуществом должны соответствовать следующим характеристикам5:
а) ставить определенную цель – исключительно предпри нима тельскую (аб.7 ст. 665 ГК РФ);
б) иметь срочный характер.
1.2 Предмет финансовой аренды (лизинга). Субъекты и объекты финансовой аренды
Объектом лизинга может быть любое движимое и недвижимое имущество, относящееся по действующей классификации к основным средствам, кроме имущества, запрещенного к свободному обращению на рынке.
Предметом лизинга являются любые не потребляемые вещи, в том числе предприятия, здания, сооружения, оборудование, транспортные средства и другое движимое и недвижимое имущество, которое может использоваться для предпринимательской деятельности.
Предметом лизинга не могут быть земельные участки и другие природные объекты, а также имущество, которое федеральными законами запрещено для свободного обращения или для которого установлен особый порядок обращения. Предмет лизинга, переданный во временное владение и пользование лизингополучателю, является собственностью лизингодателя. Предмет лизинга, переданный лизингополучателю по договору финансового лизинга, учитывается на балансе лизингодателя или лизингополучателя по соглашению сторон. Лизингополучатель может передать в залог предмет лизинга только с разрешения лизингодателя в письменной форме. Залог должен быть оформлен отдельным договором между лизингополучателем и его кредитором6.
В соответствии со ст. 666 ГК РФ предметом договора финансовой аренды могут быть любые не потребляемые вещи (т.е. не подвергающиеся в процессе производства какой-либо обработке или переработке, в результате которых они полностью или частично утрачивают свою натурально-вещественную форму), используемые для предпринимательской деятельности, за исключением земельных участков и других природных объектов.
Это требование связано с тем, что, согласно ст. 622 ГК РФ, при прекращении договора аренды арендатор обязан вернуть арендодателю имущество в том состоянии, в котором он его получил (с учетом нормального износа). Запрет на передачу в лизинг земельных участков и других природных объектов обусловлен общим ограничением оборотоспособности указанных объектов действующим гражданским законодательством (п. 3 ст. 129 ГК РФ).
Передача арендатору предмета договора финансовой аренды производится непосредственно продавцом по местонахождению арендатора (если иное не установлено договором). Пунктом 2 ст. 668 ГК РФ арендатору предоставлено право требовать расторжения договора и возмещения убытков в случае, если по обстоятельствам, за которые отвечает арендодатель, имущество, являющееся предметом договора финансовой аренды, не передано арендатору в установленный договором срок (если в договоре такой срок не указан, то в разумный срок).
По общему правилу риск случайной гибели или случайного повреждения имущества (в том числе и арендованного) несет его собственник, если иное не установлено законом или договором (ст. 211 ГК РФ). Однако при отношениях, возникающих из договора финансовой аренды, согласно ст. 669 ГК РФ, риск случайной гибели или случайной порчи арендованного имущества переходит к арендатору в момент передачи ему этого имущества (если иное не предусмотрено в договоре аренды), несмотря на то, что собственником указанного имущества остается арендодатель.
Требование о точном описании предмета лизинга основано на том, что в силу своей определенности, как не потребляемое имущество, он обладает индивидуально-определенными признаками. Стоит отметить, что земельные участки (в соответствии с п.1 ст.260 ГК РФ) могут стать предметом договора аренды, но не могут быть предметом такой его разновидности, как договор лизинга.
В Законе «О лизинге»7 предусмотрено, что лизинговая сделка может включать условия по оказанию лизингодателем дополнительных услуг. Таким образом, в лизинговый оборот вводятся имущественные права. Представленный в Законе перечень дополнительных услуг мог бы быть продолжен такими составляющими, как: проведение по заказу лизингополучателя маркетингового исследования рынка необходимого оборудования и поиск поставщиков (продавцов) этого оборудования; оказание помощи в проведении предварительных переговоров с поставщиками по цене, условиям поставки, предоставлению гарантий при эксплуатации оборудования и пр.7
В отличие от предмета лизинга понятие предмета договора лизинга намного шире.8 Предмет договора лизинга включает в себя: предмет лизинга (лизинговое имущество - объект правоотношений) и два рода действий обязанных сторон:
1)традиционные действия арендатора (лизингополучателя) по принятию имущества в аренду, обеспечению его сохранности и использования по назначению, выплате лизинговых платежей и по окончанию срока действия договора лизинга - возврату имущества либо приобретения его в собственность.
2)действия лизингодателя по заключению договора купли-продажи предмета лизинга с продавцом в соответствии с указаниями лизингополучателя.
Итак, предметом договора лизинга могут быть любые не потребляемые вещи, используемые для предпринимательской деятельности, за исключением земельных участков и других природных объектов.
В лизинговой сделке обычно участвуют несколько субъектов:
Субъектный состав участников договора лизинга определен в ст. 4 9Закона и состоит из: лизингодателя, лизингополучателя и продавца (поставщика).
Лизингодатель - физическое или юридическое лицо, которое за счет привлеченных или собственных денежных средств приобретает в ходе реализации лизинговой сделки в собственность имущество и предоставляет его в качестве предмета лизинга лизингополучателю за определенную плату, на определенный срок и на определенных условиях во временное владение и в пользование с переходом или без перехода к лизингополучателю права собственности на предмет лизинга.
ФЗ "О лицензировании отдельных видов деятельности" предусмотрено лицензирование лизинга. Порядок выдачи лицензий установлен Постановлением Правительства Российской Федерации № 167 . 10 Таким образом, лизингодатель обладает специальной правоспособностью.
Лизингополучатель - физическое или юридическое лицо, которое в соответствии с договором лизинга обязано принять предмет лизинга за определенную плату, на определенный срок и на определенных условиях во временное владение и в пользование в соответствии с договором лизинга.
В ст.666 ГК РФ и в ст.3 Закона говорится о возможности использования предмета лизинга только для предпринимательских целей, что ограничивает состав лизингополучателей (по внутреннему лизингу) только субъектами предпринимательской деятельности. Снятие этого ограничения для операций на российском рынке или приведение норм ГК РФ и Закона в соответствие с Конвенцией позволило бы ежегодно привлекать в значительном объеме средства населения для инвестиций в реальный сектор экономики.
Продавец (поставщик) - физическое или юридическое лицо, которое в соответствии с договором купли - продажи с лизингодателем продает лизингодателю в обусловленный срок производимое (закупаемое) им имущество, являющееся предметом лизинга. Продавец (поставщик) обязан передать предмет лизинга лизингодателю или лизингополучателю в соответствии с условиями договора купли - продажи.
Закон устанавливает, что любой из субъектов лизинга может быть резидентом РФ, нерезидентом РФ, а также субъектом предпринимательской деятельности с участием иностранного инвестора, осуществляющим свою деятельность в соответствии с законодательством Российской Федерации.
К основным формам лизинга относятся внутренний и международный лизинг. При осуществлении внутреннего лизинга лизингодатель, лизингополучатель и продавец (поставщик) являются резидентами Российской Федерации. Следовательно, если продавец (поставщик) не является резидентом, что часто встречается у нас на практике, то сделка не может быть отнесена к внутреннему лизингу. Тогда ее необходимо причислить к сделке по международному лизингу. Однако в Законе говорится, что при осуществлении международного лизинга лизингодатель или лизингополучатель является нерезидентом Российской Федерации. Это означает, что поставщик (продавец) не рассматривается в Законе как субъект международного лизинга.11
Методическими рекомендациями по расчету лизинговых платежей12 предложено несколько методов их начисления. Один из них - метод с авансом. В этом случае лизингополучатель при заключении договора выплачивает лизингодателю аванс в согласованном сторонами размере, а остальная часть общей суммы лизинговых платежей (за минусом аванса) начисляется и уплачивается в течение срока действия договора (как и при начислении платежей по методу с фиксированной общей суммой).
Выводы:
Лизинг - это вид предпринимательской деятельности, направленной на инвестирование временно свободных или привлеченных финансовых средств, когда по договору финансовой аренды (лизинга) арендодатель (лизингодатель) обязуется приобрести в собственность обусловленное договором имущество у определенного продавца и предоставить это имущество арендатору (лизингополучателю) за плату во временное пользование для предпринимательских целей.
Правовое регулирование договора финансовой аренды (и лизинга в целом) осуществляет Гражданский кодекс Российской Федерации и специальный Федеральный Закон «О финансовой аренде (лизинге)». Во исполнение и на основании этих законов федеральные органы исполнительной власти и Президент Российской Федерации могут издавать нормативные правовые акты, регулирующие лизинговые правоотношения. Международный лизинг осуществляется в соответствии с Конвенции УНИДРУА 1988 года О международном финансовом лизинге.
К основным элементам договора финансовой аренды (лизинга) относятся: стороны договора; предмет договора (который надо отличать от предмета лизинга); содержание договора (права и обязанности сторон); форма договора.
Объектом лизинга может быть любое движимое и недвижимое имущество, относящееся по действующей классификации к основным средствам, кроме имущества, запрещенного к свободному обращению на рынке.
Предметом лизинга являются любые не потребляемые вещи, в том числе предприятия, здания, сооружения, оборудование, транспортные средства и другое движимое и недвижимое имущество, которое может использоваться для предпринимательской деятельности.
Итак, субъектами договора лизинга являются: лизингодатель, лизингополучатель и продавец (поставщик).
Глава 2 Договор финансовой аренды (лизинга)
2.1 Порядок заключения договора финансовой аренды (лизинга). Права и обязанности сторон договора финансовой аренды (лизинга)
Договор финансовой аренды (лизинга) независимо от срока его действия должен заключаться всегда в письменной форме. В Гражданском кодексе Российской Федерации не содержатся какие-либо специальные правила о форме договора лизинга. Но с учётом того, что российский лизинг относится к аренде, на него распространяются общие правила о форме договора аренды. В соответствии с ними договор финансовой аренды (лизинга) должен заключаться в письменной форме, а если предметом лизинга является недвижимое имущество, то он подлежит государственной регистрации и считается заключённым согласно с момента такой регистрации. Помимо этих двух норм форму договора лизинга регулируют также нормы о формах сделок.
Говоря о форме договора необходимо отметить, что договор в письменной форме может быть заключён путём составления одного документа, подписанного сторонами, а также путём обмена документами посредством почтовой, телеграфной, телетайпной, телефонной, электронной или иной связи, позволяющей достоверно установить, что документ исходит от стороны по договору. Договор финансовой аренда (лизинга) может заключаться как путём составления одного документа, так и путём обмена нескольких документов14.
Единственным исключением из этого правила является лизинг зданий и сооружений (в том числе предприятий). Поэтому, если предметом лизинга является здание, сооружение или предприятие, договор финансовой аренды (лизинга) должен заключаться также путём составления одного документ в письменной форме.
Содержание договора финансовой аренды (лизинга) представляет собой совокупность прав и обязанностей, вытекающих из этого договора. В нём фиксируются обязательства лизингодателя и лизингополучателя по сути лизинга, а также обязательство сторон заключения с другими субъектами лизинга обязательных и сопутствующих договоров.
Договор лизинга может содержать следующие данные15:
Таким образом, лизинговые отношения оформляются двумя договорами и включают в себя весь комплекс взаимосвязей, существующих между его участниками: арендатором, арендодателем и продавцом имущества. Договор лизинга имеет двусторонний характер, а лизинг как система отношений между тремя сторонами является трехсторонней сделкой.
Права сторон
Лизингодатель имеет право:
- распоряжаться предметом лизинга (в соответствии с правом собственности), в рамках оговорённых в договоре;
- проверять как используется лизингополучателем предмет лизинга;
- в случае не перечисления лизингополучателем лизинговых платежей более двух раз подряд по истечении установленного договором лизинга срока платежа списать со счёта лизингополучателя образовавшуюся задолженность в бесспорном порядке путём направления в банк (или иную кредитную организацию), в котором открыт счёт лизингополучателя распоряжение на списание с его счёта денежных средств (однако при несогласии лизингополучателя с такими действиями лизингодателя, он имеет право обратиться в арбитражный суд, который в соответствии со ст. 90 и 91 Арбитражного процессуального кодекса Российской Федерации13 может приостановить взыскание в бесспорном порядке до рассмотрения дела судом по существу);
- требовать досрочного расторжения договора лизинга и возврата в разумный срок лизингового имущества (предмета лизинга) в случаях, предусмотренных законодательством Российской Федерации и договором лизинга.
Лизингополучатель имеет право17:
-пользоваться имуществом в течение установленного договором срока;
-передавать предмет лизинга с согласия его собственника в сублизинг;
-пользоваться гарантийным и послегарантийным обслуживанием предмета лизинга;
-в определённых законом и договором случаях расторгнуть лизинговый договор;
-продлить срок лизинга с сохранением условий договора лизинга;
возобновить лизинговое соглашение на новых условиях;
Обязанности сторон
По договору финансовой аренды (лизинга) лизингодатель обязуется:
- приобрести у определённого продавца в собственность определённое имущество в качестве предмета лизинга для передачи его лизингополучателю, а в иных случаях (например, при оперативном лизинге) передать ранее приобретённое имущество в том же качестве на определённый срок, на определённых условиях и за определённую плату;
- известить продавца о том, что приобретаемое у него имущество предназначено для передачи его в аренду по договору финансовой аренды (лизинга) имущества и указать, кому именно он должен его передать;
- передать предмет лизинга лизингополучателю на условиях договора во временное владение и пользование;
- гарантировать лизингополучателю право пользования предметом лизинга;
- выполнить другие обязательства, вытекающие из содержания договора лизинга.
По договору лизинга лизингополучатель обязуется:
- принять в порядке, предусмотренном договором лизинга во владение и пользование предмет лизинга;
- использовать предмет лизинга по назначению и в предпринимательских целях в соответствии с договором;
- содержать и обслуживать принятое от лизингодателя имущество;
- обеспечивать сохранность лизингового имущества;
- информировать собственника о состоянии его имущества;
- выплатить лизингодателю лизинговые платежи в порядке и сроки, которые предусмотрены договором лизинга;
- по окончании срока действия договора лизинга возвратить предмет лизинга в том состоянии, в котором он его получил, с учётом нормального износа или в состоянии, обусловленном договором, или, если иное предусмотрено договором, приобрести предмет лизинга в собственность на основании договора купли-продажи;
- выполнить другие обязательства, вытекающие из содержания договора лизинга.
Вне зависимости от содержания договора, лизингополучатель обязан обеспечить лизингодателю беспрепятственный доступ к финансовым документам, которые относятся к предмету лизинга и к самому лизинговому имуществу. Так как лизингодатель имеет право осуществлять контроль за соблюдением лизингополучателем условий договора лизинга и других сопутствующих договоров и на финансовый контроль за деятельностью лизингополучателя и выполнению лизингополучателем обязательств по договору лизинга он может направлять лизингополучателю в письменной форме запросы о предоставлении необходимой ему информации, а лизингополучатель обязан давать ответы на такие запросы.
Содержание договора лизинга представляет собой совокупность прав и обязанностей сторон, вытекающих из этого договора. Своеобразие содержания договора лизинга в основном объясняется тем, что возникшие из него обязательства представляют собой сочетание, с одной стороны, прав и обязанностей арендатора и арендодателя, типичных для арендных отношений, а с другой стороны, некоторых особых прав и обязанностей сторон, связанных с необходимостью заключения договора купли-продажи для приобретения арендодателем лизингового имущества с последующей передачей его арендатору. Следствием этого является возложение отдельных прав и обязанностей арендодателя, выступающего одновременно покупателем имущества по договору купли-продажи, как на арендатора по договору лизинга (права и обязанности покупателя), так и на продавца по договору купли-продажи (права и обязанности арендодателя)18.
2.2 Преимущества и недостатки договора финансовой аренды (лизинга)
Причиной широкого распространения лизинга является ряд его преимуществ перед обычной ссудой:
- Лизинг предполагает 100%- ное кредитование и не требует немедленного начала платежей. При использовании обычного кредита для покупки имущества предприятие должно около 15% стоимости покупки оплачивать из собственных средств. При лизинге контракт заключается на полную стоимость имущества. Арендные платежи обычно начинаются после поставки имущества арендатору либо позже.
- Мелким и средним предприятиям проще получить контракт по лизингу, чем ссуду. Некоторые лизинговые компании даже не требуют от арендатора никаких дополнительных гарантий, так как предполагается, что обеспечением сделки является само оборудование. При невыполнении арендатором своих обязательств лизинговая компания сразу же забирает свое имущество.
- Лизинговое соглашение более гибко, чем ссуда, поскольку предоставляет возможность выработать удобную для покупателя схему финансирования. Ссуда всегда предполагает ограниченные сроки и размеры погашения. Лизинговые платежи по договоренности сторон могут быть ежемесячными, ежеквартальными и т.д., а суммы платежей - отличаться друг от друга. Ставка может быть фиксированной и плавающей. Иногда погашение может осуществляться после получения выручки от реализации товаров, произведенных на оборудовании, взятом в лизинг, или может быть компенсировано встречной услугой, что позволяет предприятиям без резкого финансового напряжения обновлять производственные фонды. Арендная плата относится на издержки производства и снижает у лизингополучателя налогооблагаемую прибыль.
- Риск устаревания оборудования целиком ложится на арендодателя. Арендатор имеет возможность постепенного обновления своего парка оборудования.
- Достаточно простой учет арендуемого имущества. Основными принципами Евролиза по учету лизинговых операций является опубликование арендатором своих финансовых обязательств, вытекающих из лизинговых отношений, и проведение учета и амортизации лизингуемого имущества по балансу предприятия. Цифровая информация по обязательствам на дату составления баланса может быть представлена в форме приложения к балансу. При этом следует отобразить: сумму арендных платежей в данном финансовом году; общую сумму арендных платежей за период контракта и их текущую стоимость на дату составления баланса.
Во многих странах законодательство устанавливает для предприятий обязательное соотношение собственного и заемного капиталов. Так как имущество по лизинговому соглашению учитывается по балансу арендодателя, то арендатор может расширить свои производственные мощности, не затронув этого соотношения.
- Платежи по лизингу ведутся из суммы прибыли от используемого оборудования и не подлежат налогообложения, так как являются арендной платой. Банк может изменять размер взносов, чтобы улучшить использование финансовых ресурсов арендатора. Сумма платежей по лизингу фиксируется при подписании договора и не зависит от колебаний валютного курса и изменений банковского процента по долгосрочному кредитованию.
- При международных лизинговых операциях арендатор получает налоговые льготы страны арендодателя, что проявляется в снижении выплат, а также дополнительные услуги (в основном при оперативном лизинге) арендодателя или его представителей (техническое обслуживание и ремонт арендуемого оборудования, консультации по его эксплуатации, передача ноу-хау, поставка запчастей и пр.).
- Международный Валютный Фонд не учитывает сумму лизинговых сделок в подсчете национальной задолженности, т.е. существует возможность превысить лимиты кредитной задолженности, устанавливаемой Фондом по отдельным странам.
Но лизинговым операциям присущи и недостатки19:
- арендатор не выигрывает на повышении остаточной стоимости оборудования (в частности из-за инфляции);
- если это финансовый лизинг, а научно-технический прогресс делает изделие устаревшим, тем не менее арендные платежи не прекращаются до конца контракта;
- сложность организации;
- стоимость лизинга больше ссуды, но нельзя забывать, что риск устаревшего оборудования ложится на арендодателя, а потому он берет большую комиссию для компенсации.
Что предпочесть - покупку, ссуду или лизинг? Стоимость лизинга может быть ниже или равна стоимости ссуды только при наличии налоговых льгот.
Лизинг может быть построен на налоговой и неналоговой основе. Неналоговый лизинг - это примерно то же, что и обычная ссуда, хотя какие-то другие аспекты могут сделать эту операцию более привлекательной по сравнению с традиционным займом. Лизинг на налоговой основе, который составляет большую часть лизингового бизнеса, предоставляет арендатору дополнительные выгоды через более низкую процентную ставку, чем при обычном займе.
Поскольку право собственности остается за арендодателем, то он имеет возможность частично компенсировать стоимость его приобретения через свой налоговый лист с помощью льгот по амортизации, инвестиционных льгот и затем поделить эти преимущества с арендатором через более низкие арендные платежи. Часто предприятия с низким уровнем доходов не могут воспользоваться своими налоговыми льготами и, арендуя имущество, передают эти льготы арендодателю, который в свою очередь снижает за это процентную ставку.
Лизинг на налоговой основе требует от арендодателя довольно большого уровня налогооблагаемой прибыли, как и финансовых ресурсов. Поэтому многие арендодатели являются специализированными компаниями-филиалами других банков и банковских групп и крупных корпораций типа “Форд Мотор Кредит”, “Шелл лизинг”, ИБМ, “Крайслер Файнэншл” и др20.
2.3 Изменение и расторжение договора финансовой аренды (лизинга)
В Гражданском кодексе процедура изменения и расторжения договоров регулируется ст. 450 и 451 Гражданского кодекса РФ.14
Изменение и расторжение договора финансовой аренды (лизинга) возможно по тем основаниям, которые предусмотрены Гражданским кодексом РФ и Федеральным Законом «О финансовой аренде (лизинге)».
Изменение и расторжение договора финансовой аренды (лизинга) производится по общим правилам, предусмотренным Гражданским кодексом Российской Федерации для договоров в целом, и аренды, в частности.
Договор лизинга может быть изменён или расторгнут любой из сторон по следующим основаниям:
- при существенном нарушении договора одной из сторон (существенным) признаётся такое нарушение, которое влечёт для другой стороны такой ущерб, что она в значительной степени лишается того, на что была вправе рассчитывать при заключении договора);
- при существенном изменении обстоятельств, из которых стороны исходили при заключении договора (изменение обстоятельств признаётся существенным, если они изменились настолько, что стороны, если бы могли это разумно предвидеть, то договор вообще не был бы заключён или заключён на значительно отличающихся условиях);
- в иных случаях, предусмотренных договором.
Договор финансовой аренды (лизинга) в одностороннем порядке может быть расторгнут в случае существенного изменения обстоятельств при наличии одновременно следующих условий22:
- в момент заключения договора стороны исходили из того, что такое
изменение обстоятельств не произойдёт;
- изменение обстоятельств вызвано причинами, которые заинтересованная сторона не могла преодолеть после их возникновения при той степени заботливости и осмотрительности, какая от неё требовалась по характеру договора и условиям делового оборота (обычая);
- исполнение договора без изменения его условий настолько нарушило бы соответствующее договору соотношение имущественных интересов сторон и повлекло бы для заинтересованной стороны такой ущерб, что она в значительной степени лишилась бы того, на что была вправе рассчитывать при заключении договора;
- из обычаев делового оборота или существа договора не вытекает, что риск изменения обстоятельств несёт заинтересованная сторона.
В соответствии со ст. 619 Гражданского кодекса Российской Федерации, по требованию арендодателя (в нашем случае лизингодателя) договор аренды (в том числе и финансовой) может быть досрочно расторгнут судом в следующих случаях:
- если арендатор пользуется имуществом с существенным нарушением условий договора либо с неоднократными нарушениями;
- арендатором существенно ухудшается имущество;
- более двух раз подряд по истечении установленного договором срока платежа арендатор не вносит арендную плату (в нашем случае лизинговые платежи);
- если арендатор не производит капитальный ремонт имущества в установленные договором аренды сроки, в случаях, когда производство капитального ремонта является обязанностью арендатора (в соответствии с законом или договором).
После расторжения договора финансовой аренды (лизинга) лизингодатель вправе потребовать возврата лизингополучателем в разумный срок имущества, являвшегося предметом лизинга. При этом все расходы, связанные с возвратом имущества, в том числе расходы на его демонтаж, транспортировку и т. п. несёт лизингополучатель.
В ст.620 Гражданского кодекса Российской Федерации указаны основания расторжения судом договора аренды (в том числе и финансовой) по инициативе арендатора (в нашем случае лизингополучателя):
- арендодатель не предоставляет имущество в пользование арендатору либо создаёт препятствие пользованию им;
- переданное имущество имеет недостатки, препятствующие пользованию;
- арендодатель не производит капитальный ремонт, если это является его обязанностью;
- имущество в силу обстоятельств, за которые арендатор не отвечает, окажется в состоянии, не пригодном для его использования.15
При операциях международного лизинга проблема расторжения договора и изъятия имущества в случае невыполнения обязательств по договору лизинга решается в п. 2 ст. 13 Конвенции УНИДРУА16. Там сказано, что в случае существенного нарушения арендатором (лизингополучателем) договора, арендодатель (лизингодатель) может расторгнуть договор лизинга и после такого расторжения:
а) восстановить владение оборудованием (то есть изъять имущество); и
б) потребовать возмещения убытков в таких суммах, которые поставили бы арендодателя в положение, в котором он находился бы при выполнении арендатором договора лизинга в соответствии с его условиями.
Изменение или прекращение договора финансовой аренды (лизинга) в суде возможно только после соблюдения заинтересованной стороной досудебного порядка урегулирования разногласий, то есть налицо претензионный характер разрешения спора. 18
Итак, мы рассмотрели каким образом и по каким причинам можно изменить или расторгнуть договор лизинга по согласию, в одностороннем порядке, по инициативе арендатора и т.д.
Выводы:
Договор финансовой аренды (лизинга) независимо от срока его действия должен заключаться всегда в письменной форме.
Содержание договора финансовой аренды (лизинга) представляет собой совокупность прав и обязанностей, вытекающих из этого договора. В нём фиксируются обязательства лизингодателя и лизингополучателя по сути лизинга, а также обязательство сторон заключения с другими субъектами лизинга обязательных и сопутствующих договоров.
Содержание договора лизинга представляет собой совокупность прав и обязанностей сторон, вытекающих из этого договора.
Причиной широкого распространения лизинга является ряд его преимуществ перед обычной ссудой:
- Лизинг предполагает 100%- ное кредитование и не требует немедленного начала платежей.
- Мелким и средним предприятиям проще получить контракт по лизингу, чем ссуду.
- Лизинговое соглашение более гибко, чем ссуда, поскольку предоставляет возможность выработать удобную для покупателя схему финансирования.
- Риск устаревания оборудования целиком ложится на арендодателя. Арендатор имеет возможность постепенного обновления своего парка оборудования.
- Достаточно простой учет арендуемого имущества.
- Платежи по лизингу ведутся из суммы прибыли от используемого оборудования и не подлежат налогообложения, так как являются арендной платой.
- При международных лизинговых операциях арендатор получает налоговые льготы страны арендодателя, что проявляется в снижении выплат.
- Международный Валютный Фонд не учитывает сумму лизинговых сделок в подсчете национальной задолженности.
Но лизинговым операциям присущи и недостатки: арендатор не выигрывает на повышении остаточной стоимости оборудования (в частности из-за инфляции); если это финансовый лизинг, а научно-технический прогресс делает изделие устаревшим, тем не менее арендные платежи не прекращаются до конца контракта; сложность организации; стоимость лизинга больше ссуды, но нельзя забывать, что риск устаревшего оборудования ложится на арендодателя, а потому он берет большую комиссию для компенсации.
Глава 3. Разновидности финансовой аренды (лизинга)
3.1. Виды финансовой аренды (лизинга)
В экономической литературе приводится множество классификаций видов лизинга по правовым особенностям договора, техническим признакам организации, срокам лизинга и т.д. Однако эти признаки часто изменяются, по-разному формулируются и регулируются в разных странах и в итоге не создают устойчивую базу классификации.
Критерием классификации видов лизинга следует признать их экономическое содержание как форм инвестиционной деятельности, прежде всего источники финансирования приобретения активов и механизм обеспечения окупаемости и возврата инвестиций.
Эта классификация включает не только финансовую аренду, при которой активы должны учитываться на балансе пользователя, но и оперативный лизинг, при котором активы не списываются с баланса арендодателя. Экономическое содержание финансового лизинга определяется тем, что риски и вознаграждения от владения и пользования объектом инвестиций ложатся на лизингополучателя, что наиболее близко к купле-продаже в рассрочку. К числу основных разновидностей финансового лизинга относятся прямой финансовый, возвратный и сбытовой лизинг.
Вторым основным видом лизинга по экономическому содержанию является операционный лизинг, который заключается на срок, меньший, чем срок амортизации предмета лизинга и предусматривает его возврат владельцу по окончанию срока действия контракта, техническое обслуживание, ремонт, страхование предмета лизинга и другие риски и обязательства принимает на себя лизингодатель. Лизинговые платежи в течение срока контракта при этом не обеспечивают окупаемости инвестиций, поэтому их объект сдается в лизинг неоднократно26.
Все остальные виды лизинга являются разновидностью финансового либо операционного лизинга. Их различие связанно прежде всего с механизмом функционирования рынка кредитов.
Сразу отметим, что на практике встречается множество форм и видов лизинга. Однако, некоторые специалисты считают, что из определения лизинга следует, что Гражданский кодекс РФ признает только финансовый лизинг, так как предусматривает наличие в сделке трех участников - арендодателя, арендатора и продавца. Статья 665 ГК РФ закрепляет разовый характер сделки, потому что для каждой сделки арендодатель должен выкупать имущество вновь. Таким образом исключаются такие важные виды лизинга, как оперативный, возвратный и другие. Конечно, эти и другие виды лизинговых отношений стороны могут урегулировать в конкретных договорах, применяя общие нормы главы 34 Гражданского кодекса об аренде.
В то же время отсутствие официальной классификации лизинга (особенно его подразделением на финансовый и оперативный, принятым практически во всем мире) совсем не означает, что в Российской Федерации не существует таких отношений, и что они недопустимы.
Во-первых Законом «О финансовой аренде (лизинге)»27 и ГК РФ28 определено, что лизингодатель определяет поставщика оборудования. Получается, что лизингодатель может приобретать автомобили и без договора с каким то конкретным клиентом - лизингополучателем. Следовательно, такие сделки по существу являются оперативным лизингом, т.е. сначала приобретается автомобиль лизинговой компанией, а затем заключается договор с лизингополучателем.
Более того, статья 4 Закона «О финансовой аренде (лизинге)» определяет, что продавец может выступать одновременно и лизингополучателем предмета лизинга. Такой вид операций производится в форме возвратного лизинга.
Классификация лизинговых отношений производится по следующим критериям:
Объект лизинга - лизинг движимого и недвижимого имущества;
Продолжительность сделки - финансовый лизинг с нормативным сроком использования объекта, оперативный лизинг с периодом меньше нормативного срока использования;
Условия амортизации лизингового имущества - с полной (ускоренной) амортизацией, с неполной амортизацией;
Вид организации сделки - прямой, косвенный, возвратный, раздельный лизинг;
Объем обслуживания лизингового имущества - чистый, с полным и неполным набором услуг, комплексный, генеральный;
Тип лизинговых платежей - денежный, компенсационный, смешанный лизинг;
Способ финансирования - срочный и возобновляемый лизинг.
По объему лизинга автолизинг относится к лизингу движемого имущества.
По продолжительности сделки выделяют:
финансовый лизинг - предусматривает, что в течение периода действия договора лизинга, выплаченные лизинговые платежи покроют полную стоимость или большую его часть, дополнительные издержки и прибыль лизингодателя.
Автомобиль по договору передается на срок, равный или несколько меньше его нормативного срока службы. Если сторонами выбран срок договора, меньший нормативного срока службы, то в договоре указывается остаточная стоимость имущества на момент истечения срока договора. Лизингополучатель выбирает объект договора и продавца. В договоре может быть предусмотрено, что с согласия и по поручению лизингополучателя выбор имущества производителя (продавца) осуществляет лизингодатель (статья 665 ГК РФ).
Оперативный лизинг. По договору оперативного лизинга имущество передается лизингополучателю на срок, существенно меньший его нормативного срока службы, что позволяет лизингополучателю передавать его в лизинг неоднократно. Риск порчи и утери имущества лежит на лизингодателе. Ставка платежей выше, чем при финансовом лизинге, потому что нет гарантии окупаемости. По окончанию договора лизингополучатель может29:
продлить срок договора на более выгодных условиях;
вернуть оборудование лизингодателю;
купить оборудование у лизингодателя по рыночной стоимости.
Лизингодатель может закупать автомобили на свой страх и риск, то есть, без предварительного согласования с лизингополучателем, и передавать их получателю в качестве предмета лизинга на определённый срок за определенную плату и на определенных условиях. По истечении предусмотренного договором срока и при условии выплаты лизингополучателем предусмотренной договором суммы лизинговых платежей предмет лизинга возвращается лизингодателю. Лизингополучатель не приобретает и не имеет возможности требовать право собственности на предмет лизинга. В рамках договора оперативного лизинга автомобиль не может быть передан в собственность лизингополучателя. Это возможно на основании последующего договора купли-продажи.
И финансовый, и оперативный лизинг являются основными самостоятельными формами лизинговых отношений. Ниже рассматриваются формы финансового и оперативного лизинга.
Существует следующая проблема: в законодательных актах нет определений ни оперативного, ни финансового лизинга. В бух-учете данные термины связаны исключительно с учетом лизинговых сделок, где финансовый лизинг определяется как сделка, при которой все риски несет лизингополучатель, и ему же в конце срока передается имущество. Получается, что именно лизингополучатель должен на своем балансе показывать стоимость имущества.
Деление лизинговых сделок на финансовые и оперативные в большей мере отражает особенности их организации, а также бухгалтерского и налогового учета. При учете имеет место как лизинг с полной, так и неполной амортизацией.
Полная амортизация характерна для финансового лизинга: совпадение продолжительности сделки с нормативным сроком амортизации имущества; полная выплата стоимости имущества при его однократном лизинге.
В финансовом лизинге предусмотрена ускоренная амортизация лизингового имущества с коэффициентом до 3, который предусматривается по соглашению сторон в договоре лизинга. Подробней порядок начисления амортизации по лизинговому имуществу можно рассмотреть, анализируя законодательство РФ. Амортизационный фонд таким образом накапливается и дает возможность обновлять старое и износившееся оборудование.
Лизинг с неполной амортизацией, больше подходит для оперативного лизинга. По отношению к арендуемому имуществу (виду организации сделки) лизинг делится на две группы30:
чистый лизинг означает, что лизингодатель не имеет обязательств перед лизингополучателем, в том числе по обеспечению замены машины и ее ремонту. Чистый лизинг имеет место в тех случаях, когда все расходы по эксплуатации, ремонту и страхованию используемого имущества несет лизингополучатель, и они не включаются в лизинговые платежи, которые таким образом «очищаются» от всех сопутствующих затрат. Лизингодателю поступают так называемые «чистые» или нетто платежи. Лизингополучатель же обязан обслуживать имущество, следить за его техническим состоянием и в конце срока действия договора лизинга возвратить лизингодателю.
полный лизинг - это сделки, предусматривающие комплексную систему технического обслуживания, ремонта, страхования, подготовки персонала, служб маркетинга и рекламы. Лизингодатель, сохраняя право собственности на имущество, уплачивает также и налог на него в течение всего периода сделки. Он заинтересован в тесном сотрудничестве с лизингополучателем и в течение всего срока действия договора осуществляет контроль за правильным использованием переданного имущества.
Полный лизинг имеет огромное преимущество в сравнении с другими. Оно заключается в предоставлении широкого спектра сопутствующих высокопрофессиональных услуг, оказываемых пользователю лизингодателем с возможным участием и самого производителя имущества. Такая форма взаимодействия участников лизинга способствует улучшению эксплуатационных возможностей используемого имущества, увеличению выработки продукции и повышению ее конкурентоспособности. На каждом этапе договором лизинга могут предусматриваться и соответствующие виды сервисных услуг.
В зависимости от конкретных условий лизинговые услуги осуществляют лизинговые компании, которые имеют в своей структуре специализированные ремонтные и другие подобные службы, производители имущества и их филиалы, сервисные организации, контролируемые лизинговой компанией или самостоятельные.
В системе полного лизинга, который предусматривает необходимый набор сервисных услуг, важное значение имеет гарантийное обслуживание автомобиля, купленного в лизинг. Лизингополучатель таким образом приобритает машину вместе с гарантией ее безперебойной работы втечение всего срока службы.
Гарантийные обязательства могут предоставлять: лизингодатель (лизинговая компания), производитель имущества, специализированные организации и другие.
Зарубежом весьма часты сделки по так называемому генеральному лизингу, который позволяет лизингополучателю закупать оборудование без заключения новых контрактов. Это очень важно для предприятий с непрерывным производственным циклом. Генеральный лизинг используется, когда требуется срочная поставка или замена уже полученного по лизингу оборудования, а времени на проработку нового контракта нет. По условию соглашения в режиме генерального лизинга лизингополучателю, в случае возникновения срочной непредвиденной необходимости в получении дополнительного оборудования, достаточно направить лизингодателю запрос на поставку требуемого оборудования со ссылкой на согласованный перечень или каталог. Новое соглашение заключается в конце периода действия лизинга. Происходит перерасчет стоимости платежа исходя из того, что техника докупалась в разное время.
В зависимости от состава участников лизинговых отношений (вида организации сделки) различают следующие виды лизинга31:
прямой лизинг, при котором собственник имущества (поставщик, завод-изготовитель) самостоятельно сдает объект в лизинг (двухсторонняя сделка). В данной сделке не участвует лизинговая компания, поэтому она не является лизинговой. Однако не противоречит законодательству.
косвенный лизинг, когда передача имущества в лизинг происходит через лизингового брокера;
Одной из форм прямого лизинга является возвратный лизинг (sale and leaseback arrangement). Возвратный лизинг представляет собой систему взаимосвязанных соглашений, при которой фирма - собственник зданий, сооружений или оборудования продает эту собственность лизинговой компании либо иному лицу с одновременным оформлением соглашения с ним о долгосрочной финансовой аренде (лизинге) своей бывшей собственности. Возвратный лизинг выступает в данном случае как альтернатива залоговой операции, причем продавец собственности, который в результате сделки становится ее арендатором (лизингополучателем), немедленно получает в свое распоряжение от покупателя взаимно согласованную сумму сделки купли-продажи, а покупатель продолжает участвовать в этой операции, но уже в качестве арендодателя (лизингодателя). Возвратный лизинг необходим, прежде всего, для тех хозяйствующих субъектов, которым срочно требуются значительные объемы оборотных средств. Особенностью такого вида лизинга является то, что продавец (поставщик) предмета лизинга одновременно выступает и как лизингополучатель.
По характеру лизинговых платежей различают: денежный, компенсационный и смешанный лизинг.
Денежный лизинг имеет место если все платежи производятся в денежной форме, компенсационный - платежи в форме поставки продукции, производимой на используемом имуществе или в форме оказания встречных услуг, смешанный основан на сочетании денежных и компенсационных платежей, с элементами бартера.
По способу финансирования лизинг делится на:
срочный, когда имеет место одноразовая аренда имущества;
возобновляемый (револьверный). Суть его заключается в том, что по истечении первого срока договор лизинга продлевается на следующий период. При этом предметы лизинга через определенное время в зависимости от износа и по желанию лизингополучателя могут меняться на более совершенные образцы. Лизингополучатель принимает на себя при этом все расходы по замене оборудования. Количество объектов лизинга и сроки их использования по данному виду лизинга заранее сторонами, как правило, не оговариваются.
В части форм лизинга законодательством предусматривается только внутренний и международный лизинг (статья 7 Закона «О финансовой аренде (лизинге)»). В принципе это тоже виды лизинга, но в отличие от других видов лизинга эти предусмотрены законодательно. В законе они, кстати, так и названы - формы лизинга.
Критерием для отнесения операции лизинга к той или иной форме служит принадлежность лизингодателя и/или лизингополучателя к резидентам или нерезидентам Российской Федерации.
При осуществлении внутреннего лизинга участники лизинговой сделки являются резидентами РФ. Если же лизингодатель либо лизингополучатель является нерезидентом РФ, то данная форма называется международным лизингом. Национальная принадлежность продавца как субъекта операции лизинга значения в данном случае не имеет.
В случае осуществления договора внутреннего лизинга отношения сторон регулируются нормами российского законодательства, и в первую очередь Гражданским кодексом РФ и Законом «О финансовой аренде (лизинге)», условиями договора.
По отношению к международным сделкам следует применять нормы национального российского законодательства, международные договора, условия договора между лизингодателем и лизингополучателем, обычаи делового оборота, включенные в свод обычаев, а также типовые руководства и принципы международных коммерческих договоров. Например, Конвенцией о международном финансовом лизинге, принятой в мае 1988 года в Оттаве, ее еще называют Оттавской конвенцией.
При заключении и в процессе исполнения договора финансовой аренды сторонам принадлежит право выбора применимого к их отношениям права, от которого зависит не только решение спорных вопросов, но и определение материальных условий сделки.
3.2. Сублизинг, уступка участниками договора финансовой аренды (лизинга) своих прав и обязательств третьим лицам, залог предмета лизинга
Согласно законодательству лизинг рассматривается как разновидность аренды. А любой арендатор, как известно, может сдать арендуемое имущество в субаренду. Так и в лизинге: получив технику по договору лизинга, ее можно передать дальше - в сублизинг.
Прежде всего, нужно сказать, что сублизинг встречается значительно реже, чем лизинг в «чистом виде». Зачастую в нем просто нет необходимости. Но в некоторых ситуациях он действительно является неплохим вариантом защиты интересов участников лизинговой сделки. Все случаи, когда стороны прибегают к договору сублизинга условно можно разделить на два вида: слабое финансовое состояние лизингополучателя или желание контролировать дочернюю компанию и ее бизнес.
Использование сублизинга как дополнительного рычага влияния на подконтрольный бизнес очень эффективно и используется во многих крупных компаниях и холдингах. Управляющая компания, которая курирует несколько производственных фирм, оформляет на себя договор лизинга, а затем передает своим подконтрольным компаниям эту технику в сублизинг.
Выполнив условия договора лизинга относительно процедуры заключения договора сублизинга необходимо определиться с текстом самого договора сублизинга. В самом простом варианте он может выглядеть зеркальной калькой с исходного договора лизинга. В этом есть сермяжная правда. Если Лизингополучатель передоверяет технику Сублизингополучателю, то все риски и обязанности, которые он несет по договору лизинга логично перенести на того, кто теперь получил «право временного владения и пользования». Но в некоторых случаях отдельные права и обязанности можно и разделить, если стороны считают это целесообразным.
Например, если техника по договору лизинга числится на балансе лизингополучателя, то не всегда выгодно передавать ее дальше - на баланс сублизингополучателя. Ведь если лизингополучатель, например, находится на упрощенной системе налогообложения, а сублизингополучатель - нет, то налог на имущество будет «ценой вопроса».
Если к конструкции сублизинга стороны прибегают в ситуации временных затруднений у компании-лизингополучателя, то переход права собственности в конце договора - это тоже тема, над которой стоит подумать. По общему правилу по окончании договора лизинга, лизингодатель должен передать технику в собственность лизингополучателю. Если перенести этот момент зеркально в договор сублизинга, то получается, что лизингополучатель транзитом должен передать право собственности дальше - сублизингополучателю. Но в случаях временных затруднений лизингополучателя, такая конструкция вряд ли отвечает его интересам. Здесь нужно помнить, что переход права собственности в конце срока лизинга - это договоренность сторон. И совершенно не обязательно эту норму переносить в договор сублизинга, так как закон не обязывает это делать32.
Выводы:
К числу основных разновидностей финансового лизинга относятся прямой финансовый, возвратный и сбытовой лизинг.
Вторым основным видом лизинга по экономическому содержанию является операционный лизинг, который заключается на срок, меньший, чем срок амортизации предмета лизинга и предусматривает его возврат владельцу по окончанию срока действия контракта, техническое обслуживание, ремонт, страхование предмета лизинга и другие риски и обязательства принимает на себя лизингодатель. Лизинговые платежи в течение срока контракта при этом не обеспечивают окупаемости инвестиций, поэтому их объект сдается в лизинг неоднократно.
Все остальные виды лизинга являются разновидностью финансового либо операционного лизинга. Их различие связанно прежде всего с механизмом функционирования рынка кредитов.
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Заключение
Заканчивая исследование финансовой аренды (лизинга), необходимо подчеркнуть, договор финансовой аренды (лизинга), относясь по родовому признаку к аренде, не просто аренда (имущественный наём), а симбиоз инвестиционных (финансовых) и арендных отношений. Основным в лизинге является именно процесс инвестирования лизингодателем имеющимися в его распоряжении финансовыми средствами лизингополучателя, который получает данную финансовую помощь в виде передачи ему во временное владение и пользование специально приобретённого для него имущества у определённого им же продавца. Несмотря на свою особенность в виде участия в лизинговых правоотношения трёх субъектов: лизингодателя, лизингополучателя и продавца, договор финансовой аренды (лизинга) является исключительно двусторонним. Договор купли-продажи, а также некоторые другие факультативные договора заключаются во исполнение самого договора лизинга, который заключается только между двумя сторонами: лизингодателем и лизингополучателем.
Итак, договор финансовой аренды (лизинга) является: предпринимательским, основанным на инвестировании финансовыми средствами лизингодателем лизингополучателя; двусторонним (лизингодатель (арендодатель) и лизингополучатель (арендатор)); взаимным; консенсуальным; возмездным.
Договор финансовой аренды (как и любой другой договор) считается заключённым, если сторонами, в письменной форме достигнуто соглашение по всем существенным условиям договора. К существенным условиям договора лизинга прежде всего относится условие о предмете договора (имуществе, подлежащем передаче лизингополучателю в качестве предмета лизинга), условия, которые необходимы для договора данного вида в соответствии с Гражданским кодексом Российской Федерации и Федеральным Законом «О финансовой аренде (лизинге)» (условие о продавце лизингового имущества), а также условия, относительно которых по заявлению одной из сторон должно быть достигнуто соглашение.
К основным элементам договора финансовой аренды (лизинга) относятся: стороны договора; предмет договора (который надо отличать от предмета лизинга); содержание договора (права и обязанности сторон); форма договора.
Правовое регулирование договора финансовой аренды (и лизинга в целом) осуществляет Гражданский кодекс Российской Федерации и специальный Федеральный Закон «О финансовой аренде (лизинге)». Во исполнение и на основании этих законов федеральные органы исполнительной власти и Президент Российской Федерации могут издавать нормативные правовые акты, регулирующие лизинговые правоотношения. Международный лизинг осуществляется в соответствии с Конвенции УНИДРУА 1988 года О международном финансовом лизинге.
Нормы Гражданского кодекса, регулирующие лизинговые отношения, в основном носят диспозитивный характер. Специфической чертой лизинговых сделок является обязательный сопутствующий договор купли-продажи предмета лизинга, а также право лица, не являющегося собственником предмета лизинга или стороной по договору купли-продажи (лизингополучателя), самостоятельно предъявлять продавцу претензии по качеству, комплектности и т.п.
К числу основных разновидностей финансового лизинга относятся прямой финансовый, возвратный и сбытовой лизинг.
Прогнозируемые изменения современного гражданского оборота, прежде всего его ускорение вследствие развития технических средств коммуникации и тенденций к глобализации конкуренции в предпринимательской сфере, несомненно, сыграют роль в пересмотре действующих положений гражданского законодательства о лизинге.
В заключение курсовой работы необходимо ещё раз подчеркнуть огромную значимость лизинга для российской экономики и сделать вывод: на сегодняшний день в Российской Федерации финансовая аренда (лизинг) как гражданско-правовой институт уже сложилась.
Подводя итог, можно отметить, что финансовая аренда (лизинг) является более доступным, эффективным и гибким методом привлечения ресурсов. Многие лизингополучатели отмечают, что лизинг существенно удешевляет обновление основных средств и во многих случаях является единственно возможным способом расширения бизнеса.
Список использованной литературы
Приложения
Договор финансовой аренды (лизинга) №14
«12» декабря 2013 г. г. Уфа
Настоящий договор финансового лизинга (далее «Договор») заключен между «Лизингодателем» — Закрытым акционерным обществом «ЛИЗИНГОВАЯ КОМПАНИЯ», в лице Генерального директора Антонюка Эдуарда Валерьевича, действующего на основании Устава, с одной стороны, и «Лизингополучателем» — , действующего на основании Устава, с другой стороны, а вместе именуемые Стороны, договорились о нижеследующем:
1. ПРЕДМЕТ ДОГОВОРА
1.1. Лизингодатель в соответствии с условиями следующего договора купли-продажи:
от 22.05.2011 г. (далее — «Договор купли-продажи»), обязуется приобрести в собственность у выбранного Лизингополучателем лица, указанного в п. 3 Приложения № 1 к Договору (далее — «Продавец»), указанное Лизингополучателем оборудование (далее — «Предмет лизинга») и передать во временное владение и пользование, Лизингополучателю, для осуществления предпринимательских целей, в порядке и на условиях, предусмотренных настоящим Договором.
1.1.1. Полная спецификация Предмета лизинга, согласованная Сторонами, указана в Приложении № 2 к Договору.
1.1.2. Количество изделий в Предмете лизинга может быть уменьшено или увеличено после фактической приемки, по согласованию сторон, с внесением соответствующих изменений в Договор и приложения к нему.
1.1.3. Лизингополучатель обязан в установленном порядке и в установленные сроки зарегистрировать предмет лизинга в ГИБДД МВД РФ на свое имя и по своему месту нахождения на срок действия договора лизинга. Плательщиком транспортного налога является Лизингополучатель.
1.2. Балансодержателем Предмета лизинга является Лизингодатель.
1.3. Балансодержателем Предмета лизинга в рамках настоящего договора применяется ускоренная амортизация с коэффициентом 2 (две целых).
1.4. Предмет лизинга подлежит передаче Лизингодателем Лизингополучателю и будет использован по адресу: Россия, Приморский край, г. Владивосток.
1.5. Лизингодатель обязан поставить в известность Продавца, что Предмет лизинга приобретается в соответствии с настоящим Договором для последующей передачи его в лизинг Лизингополучателю.
1.6. Условия приобретения и сроки поставки Предмета лизинга определяются в соответствии с Договором, заключаемыми между Продавцом, Покупателем и Лизингополучателем.
Продавец Предмета лизинга определен Лизингополучателем.
1.7. Лизингополучатель использует Предмет лизинга в течение всего срока лизинга в соответствии с его хозяйственным назначением и технической документацией завода изготовителя и не имеет права им распоряжаться.
2.1. Предмет лизинга, указанный в Приложении № 2 к Договору, передается Лизингополучателю в лизинг — во владение и пользование на срок начиная с даты его приемки по акту приемки-передачи и подлежит передаче в собственность Лизингополучателя по окончании этого срока после выплаты выкупной стоимости, указываемой в Приложениях к настоящему Договору.
3.1. Поставка Предмета лизинга осуществляется согласно условиям Договора купли-продажи.
Передача в финансовую аренду (лизинг) — приемка Предмета лизинга, осуществляется путем подписания Акта приемки-передачи (далее — «Акт приемки-передачи»), представителями Лизингодателя и Лизингополучателя.
3.2. Вместе с Предметом лизинга, Лизингодатель (Продавец) обязуется передать Лизингополучателю всю необходимую для монтажа и эксплуатации Предмета лизинга документацию.
3.3. Расходы, предусмотренные процедурой приемки, несет Лизингополучатель. Все риски, в том числе случайной гибели или случайного повреждения Предмета лизинга, а также риск обладателя источника повышенной опасности переходят к Лизингополучателю с момента подписания Акта приемки-передачи Предмета лизинга от Лизингодателя к Лизингополучателю на хранение или во владение и пользование, либо с момента фактического получения Предмета лизинга Лизингополучателем.
3.4. Обнаруженные при приемке и (или) при воде в эксплуатацию Предмета лизинга дефекты отражаются в Акте приемки-передачи. При этом Лизингодатель поручает Продавцу устранить обнаруженные дефекты с указанием сроков. При невозможности устранить дефекты Продавец обязан заменить дефектный Предмет лизинга за свой счет. При обнаружении дефектов, требующих устранения Продавцом срок лизинга начинается с момента устранения Продавцом всех обнаруженных дефектов.
3.5. При отказе Лизингополучателя вводить в эксплуатацию Предмет лизинга из-за дефектов, исключающих нормальное использование имущества, он должен в письменной форме поставить в известность Лизингодателя (с обязательным указанием и доказательством обнаруженных недостатков и дефектов). Указанная рекламация дает Лизингодателю право расторгнуть Договор купли-продажи с Продавцом.
3.6. Приемка Лизингополучателем имущества по комплектности и качеству должна быть оформлена Актом приемки–передачи в течение 10-ти суток с даты фактического получения имущества Лизингополучателем от Продавца. Если в указанный срок Лизингополучатель не подписывает Акт приемки-передачи и за это время не заявил об отказе от приемки в соответствии с п. 3.5. настоящего Договора, приемка имущества по качеству и комплектности считается совершившейся.
3.7. После ввода в эксплуатацию Лизингополучателем Предмета лизинга последний принимает на себя все права Лизингодателя в отношении Продавца имущества и освобождает Лизингодателя от всех связанных с этим убытков и судебных исков.
С даты приемки имущества Лизингополучатель отказывается от любых прямых и косвенных претензий к Лизингодателю по поводу качества имущества.
3.8. Стороны считают, что Предмет лизинга передан Лизингополучателю в том состоянии, в котором оно находилось в момент подписания Акта приемки-передачи.
3.9. Лизингополучатель имеет право выкупить Предмет лизинга в собственность у Лизингодателя до истечения срока настоящего Договора (но не ранее чем через 2/3 срока), письменно уведомив об этом Лизингодателя. Выкупная стоимость при этом подлежит пересчету.
4.1. Права и обязанности Лизингополучателя:
4.1.1.Лизингополучатель обязан принять предмет лизинга и своевременно выплачивать лизинговые платежи по Договору в соответствии с Графиком осуществления лизинговых платежей по Договору лизинга (Приложение №1).
4.1.2.Лизингополучатель обязан своими силами и за свой счет обеспечить выполнение всех работ по размещению, сохранности, сборке и наладке Предмета лизинга в Месте использования.
В течение всего срока действия настоящего договора, право собственности на Предмет лизинга, сохраняется за Лизингодателем.
4.1.3. Лизингополучатель обязан за свой счет эксплуатировать и содержать Предмет лизинга в соответствии с Правилами эксплуатации и технической документацией, прилагающейся к Предмету лизинга, и условиями настоящего договора, а также за свой счет осуществлять текущий, средний, и капитальный ремонт Предмета лизинга. Внесение изменений в конструкция Предмета лизинга может быть произведено с предварительного письменного согласия Лизингодателя.
Лизингополучатель обязан проводить техническое обслуживание Предмета лизинга в соответствии с регламентом завода–изготовителя Предмета лизинга, указанным руководстве по эксплуатации.
4.1.4. Лизингополучатель на основании доверенности Лизингодателя выступает представителем Лизингодателя в государственных органах по вопросам получения всех необходимых разрешений.
4.1.5. Лизингополучатель обязуется своевременно вносить все регистрационные сборы и аналогичные платежи. По требованию Лизингодателя Лизингополучатель должен предоставить копии соответствующих документов об оплате.
4.1.6. Лизингополучатель несет ответственность за сохранность полученного предмета лизинга. Лизингополучатель как владелец Предмета лизинга отвечает по всем требованиям и претензиям, которые могут быть предъявлены по поводу любого ущерба или повреждений причиненных физическим лицам, имуществу или окружающей среде в процессе размещения, хранения, содержания и/или использования Предмета лизинга.
4.1.7. В любое время в течение рабочего дня Лизингодатель или третья сторона, уполномоченная Лизингодателем, имеет право входить на территорию Лизингополучателя, где находиться Предмет лизинга, в целях инспектирования, наблюдения за использованием и контролем состояния Предмета лизинга, а также проверки надлежащего выполнения Лизингополучателем обязательств по настоящему договору.
4.1.8. Лизингополучатель по первому требованию Лизингодателя должен предоставлять последнему все финансовые документы и бухгалтерские балансы с приложениями и отметкой налоговых органов, действующие редакции учредительных документов, копии заключенных договоров сублизинга, а также информацию о месте точного местонахождения и состоянии Предмета лизинга.
4.1.9. Лизингополучатель обязан письменно известить Лизингодателя о предъявленных к нему судебных исках, в отношении Предмета лизинга, в течение 3 (трех) рабочих дней с момента, когда он узнал (должен был узнать) о них.
4.1.10. Лизингополучатель обязан немедленно сообщить Лизингодателю о наложении ареста на Предмет лизинга или о других юридических санкциях, относящихся к Предмету лизинга.
4.2. Права и обязанности Лизингодателя:
4.2.1. Лизингодатель обязан приобрести Предмет лизинга согласно условиям Договора купли-продажи.
4.2.2. Лизингодатель обязан застраховать Предмет лизинга в течение 5 (пяти) рабочих дней с момента подписания Акта приемки–передачи.
4.2.3. Лизингодатель имеет право в одностороннем порядке расторгнуть настоящий договор в случае неспособности или отказа Продавца осуществить поставку Предмета лизинга по причине независящей от Лизингодателя. При расторжении договора в этом случае Лизингодатель и Лизингополучатель освобождаются от взаимных обязательств по настоящему договору.
4.2.4.Лизингодатель имеет право оформить Предмет лизинга в залог банку (ОАО «Дальневосточный банк») в обеспечение исполнения обязательств по кредитному договору.
5. СТРАХОВАНИЕ ПРЕДМЕТА ЛИЗИНГА
5.1. Предмет лизинга должен быть застрахован по Договору страхования (далее по тексту — «Договор Страхования») Лизингодателем после подписания Акта приемки-передачи на весь срок Договора Лизинга в страховой компании (далее по тексту — «Страховщик») по выбору Лизингодателя.
В договоре страхования, должно быть предусмотрено, что выгодоприобретателем является Лизингодатель.
5.1.1. Обязательное страхование автогражданской ответственности осуществляется Лизингополучателем.
5.2. Оплату страховой премии по договору страхования Лизингодатель производит за счет денежных средств Лизингополучателя путем включения размера страховой премии в График осуществления платежей по Договору лизинга (Приложение №1).
5.3. Стоимость Предмета лизинга (балансовая стоимость) для включения в договор страхования сообщается Страховщику Лизингодателем.
5.4. После подписания договора страхования Лизингодатель передает Лизингополучателю копию договора страхования и копию страхового полиса на Предмет лизинга.
5.5. При наступлении страхового случая Лизингополучатель не позднее 24-х часов с момента наступления страхового случая письменно уведомляет Лизингодателя и страховую компанию о наступлении страхового случая.
При наступлении страхового случая обязанность по выяснению спорных обстоятельств, получению необходимых документов, выяснению и урегулированию вопросов, лежит на Лизингополучателе.
5.6. Если в результате страхового случая произошло повреждение или порча Предмета лизинга Лизингополучатель обязан за свой счет произвести ремонт Предмета лизинга, при этом Лизингополучатель обязан предоставить Лизингодателю всю документацию, подтверждающую осуществление ремонта Предмета лизинга.
Денежные средства, которые были получены по страховому возмещению Лизингодателем от Страховой компании учитываются при уплате Лизингополучателем лизинговых платежей. О сумме поступивших от Страховщика средств (страховому возмещению) Лизингодатель обязан проинформировать Лизингополучателя в течение 3 (трех) банковских дней от даты получения.
В Случае если суммы денежных средств затраченных Лизингополучателем на ремонт Предмета лизинга больше суммы страхового возмещения выплаченной Страховой компанией Лизингодателю, разница между затратами Лизингополучателя на ремонт Предмета лизинга и страховым возмещением оплачивается за счет Лизингополучателя.
5.7. В случае бездействия, либо действий Лизингополучателя при наступлении страхового случая, который явился причиной невозможности получения Лизингодателем страхового возмещения согласно Правилам и условиям договора страхования, а также не предоставления в установленный срок информации и документов, подтверждающих наступление страхового случая, Лизингополучатель обязуется предпринять следующее:
а) за свой счет и по своему усмотрению отремонтировать поврежденный Предмет лизинга, или
б) если Предмет лизинга не может быть отремонтирован, заменить его другим, приемлемым для Лизингодателя Предметом лизинга с передачей ему права собственности на этот предмет лизинга, либо погасить Лизингодателю всю задолженность по стоимости техники и уплате оставшихся предусмотренных настоящим договором платежей.
5.8. Указанные в подпунктах а, б п. 5.7. настоящего Договора действия Лизингополучателя должны быть исполнены в течение 15 (Пятнадцати) календарных дней с даты наступления страхового случая и в случае невозможности получения Лизингодателем страхового возмещения по вине Лизингополучателя. Срок, указанный в настоящем пункте, может быть изменен только по согласованию с Лизингодателем с надлежащим оформлением Дополнительного соглашения к настоящему договору.
5.9. Если при уничтожении или невозможности восстановления Предмета лизинга и расторжения в связи с этим настоящего Договора полученное Лизингодателем от страховщика страховое возмещение не полностью покрывает сумму не выплаченных Лизингополучателем лизинговых платежей, при этом лизинговые платежи, причитающиеся Лизингодателю после месяца расторжения договора подлежат пересчету в сторону их уменьшения, учитывающее досрочное погашение кредита Лизингодателем, Лизингополучатель не позднее 30 (тридцати) календарных дней с даты получения Лизингодателем страхового возмещения, выплачивает Лизингодателю разницу между полученным страховым возмещением и суммой невыплаченных Лизингополучателем лизинговых платежей, а также всей имеющейся задолженности (пени, штрафы и неустойки) Лизингополучателя Лизингодателю по настоящему Договору, в случае их возникновения.
Если полученное Лизингодателем страховое возмещение превышает сумму невыплаченных платежей по настоящему Договору с учетом пересчета, Лизингодатель выплачивает Лизингополучателю разницу между полученным страховым возмещением и суммой невыплаченных лизинговых платежей по настоящему Договору с учетом пересчета.
6. ДЕЙСТВИЕ ДОГОВОРА
6.1. Настоящий договор вступает в силу с момента подписания его сторонами и действует до полного исполнения Сторонами всех своих обязательств в рамках настоящего договора.
6.2. Лизингодатель имеет право расторгнуть договор в одностороннем порядке в следующих случаях:
6.2.1. Если Лизингополучатель допустит просрочку лизингового платежа на срок более 60 (Шестьдесят) календарных дней от даты, указанной в Графике осуществления платежей по Договору лизинга (Приложение № 1);
6.2.2. Если Лизингополучатель заявит о прекращении своей деятельности (ликвидации);
6.2.3. Если условия содержания и эксплуатации Лизингополучателем Предмета
Лизинга не соответствуют условиям настоящего договора или назначению Предмета лизинга;
6.2.4. Если Лизингополучатель передает Предмет лизинга третьей стороне или в сублизинг без
письменного разрешения Лизингодателя;
6.2.5. Если Лизингополучатель не поддерживает Предмет лизинга в исправном состоянии, что ухудшает его потребительские качества, данный факт должен быть подтвержден актом экспертизы. Расходы по проведению экспертизы оплачиваются Лизингодателем. В случае подтверждения факта ухудшения потребительских качеств Предмета лизинга данные расходы в полном объеме возмещаются Лизингополучателем;
6.2.6. Если Лизингополучатель не выполняет условия пункта 7.13. настоящего Договора.
6.2.7. Если Лизингополучатель не выполняет условия, указанные, в п. 7.14. настоящего договора.
6.3. При наступлении указанных в пункте 6.2. случаев Лизингодатель имеет право в одностороннем порядке расторгнуть договор путем направления письменного уведомления о расторжении настоящего договора и потребовать от Лизингополучателя возмещения Лизинговых платежей, рассчитанных до даты расторжения договора, выплаты неустойки, установленной пунктом 7.6. настоящего Договора, прекращения эксплуатации Предмета лизинга и его возврата Лизингодателю с комплектом документации по Акту приемки–передачи. В случае одностороннего расторжения настоящего договора по инициативе Лизингодателя Лизингополучатель может воспользоваться правом выкупа Предмета лизинга, внеся единовременно оставшиеся суммы лизинговых платежей.
Стороны производят взаиморасчеты в течение 30 (тридцати) календарных дней с даты направления Лизингодателем Уведомления о расторжении Договора. При этом Лизингополучатель обязуется выполнить все перечисленные в настоящем пункте требования.
6.4. При возврате Предмета лизинга Лизингополучатель обязан восстановить его своими силами и за свой счет и вернуть Лизингодателю в состоянии, в котором он его получил, с учетом нормального износа.
Если Лизингополучатель внес какие либо изменения в конструкцию Предмета лизинга с целью его улучшения без предварительного письменного согласия Лизингодателя, он обязан по первому требованию Лизингодателя убрать произведенные изменения и восстановить Предмет лизинга в его первоначальном состоянии за свой счет.
Неотделимые улучшения Предмета лизинга без предварительного письменного согласия Лизингодателя считаются частью предмета лизинга и их стоимость Лизингополучателю не возвращается.
Все расходы, связанные с возвратом Предмета лизинга, в том числе расходы на его демонтаж, страхование упаковку и транспортировку возлагаются на Лизингополучателя.
Стороны производят взаиморасчеты в течение 20 (двадцати) календарных дней. При этом Лизингополучатель обязуется выполнить все перечисленные в настоящем пункте требования, а суммы, оплаченные им ранее по настоящему Договору, возврату не подлежат.
6.5. Стороны признают бесспорными и очевидными (существенными) нарушение обязательств следующие нарушения договора:
6.5.1. Задержка уплаты лизинговых платежей Лизингополучателем, против сроков предусмотренных 4 (четыре) раза и более;
6.5.2. Наличие задолженности у Лизингополучателя по уплате лизинговых платежей в сумме не менее двух лизинговых платежей;
6.5.3. Нарушение Лизингополучателем условий содержания и эксплуатации, а также сроков и объемов технического обслуживания Предмета лизинга по договору или по условиям Продавца (производителя) Предмета лизинга;
6.5.4. Создание или возникновения любых обременений Предмета лизинга, за исключение письменно согласованных с Лизингодателем.
6.5.5. Иные случаи, предусмотренные действующим законодательством.
6.6. При любом бесспорном и очевидном (существенном) нарушении обязательств по настоящему договору Лизингодатель имеет право осуществить любую из ниже перечисленных мер исключительно по своему усмотрению.
6.6.1. Истребовать от Лизингополучателя единовременную выплату общей суммы не выплаченных платежей по договору и в дополнение к этому требовать компенсацию Лизингополучателем всех понесенных и документально подтвержденных и обоснованных потерь и убытков. После полного исполнения Лизингополучателем условий настоящего пункта Лизингодатель обязуется передать право собственности на предмет лизинга.
7. ЛИЗИНГОВЫЕ ПЛАТЕЖИ И УСЛОВИЯ РАСЧЕТОВ
7.1. Лизингополучатель за предоставленное ему право владения и пользования Предметом лизинга, переданного в лизинг по настоящему договору, обязуется уплатить Лизингодателю лизинговые платежи согласно условиям настоящего договора и Графика осуществления платежей по Договору лизинга (Приложение № 1).
7.2. Общая сумма Договора лизинга с учетом аванса и выкупной стоимости, за количество предметов указанных в Приложении №2, составляет:
В том числе выкупная стоимость предмета лизинга 11 800,00 (Одиннадцать тысяч восемьсот) рублей, в том числе НДС (18%) — 1 800,00 (Одна тысяча восемьсот) рублей оплачивается в последний месяц действия договора лизинга, не позднее года.
7.3. Расчеты по платежам осуществляются сторонами в валюте Российской Федерации путем перечисления денежных средств на расчетный счет Лизингодателя указанный в настоящем договоре либо иным согласованным между сторонами способом, не запрещенным законодательством российской федерации. При иной согласованной между сторонами форме расчетов между сторонами оформляется Дополнительное соглашение к настоящему договору.
7.3.1. Авансовый платеж по настоящему договору в размере , Лизингополучатель обязан оплатить в течение 5 (пяти) календарных дней с момента подписания настоящего договора.
Авансовый платеж, указанный в настоящем пункте Договора засчитывается равными частями при уплате каждого лизингового платежа.
7.4. Датой начала исчисления срока лизинга является дата подписания Акта приемки–передачи, за исключением случаев, предусмотренных в п. 3.4. Договора лизинга. Первый лизинговый платеж на каждую единицу Предмета лизинга должен быть совершен не позднее срока указанного в Графике осуществления платежей по Договору лизинга (Приложение № 1).
Уплата лизинговых платежей производиться ежемесячно в период, с 21 по 30 число каждого месяца.
7.5. Второй и последующие лизинговые платежи осуществляются Лизингополучателем ежемесячно в соответствии с Графиком осуществления платежей по Договору лизинга (Приложение № 1) и с учетом условий п. 7.4. настоящего договора. Уплата лизинговых платежей производиться ежемесячно в период, с 21 по 30 число каждого месяца.
7.6. За несвоевременный перевод денежных средств в сроки установленные в Графике осуществления платежей по Договору лизинга (Приложение № 1), Лизингодатель имеет право выставить Лизингополучателю требование на уплату штрафных санкций в виде пени в размере не более 0,1 % (ноль целых, одна десятая) процента от суммы неисполненного обязательства за каждый календарный день просрочки. Штрафные санкции за период фактической просрочки считаются начисленными на момент направления соответствующего требования Лизингополучателю.
В случае не выставления Лизингодателем требования об уплате штрафных санкций в течение 30 дней с момента нарушения Лизингополучателем обязательств, указанных в п. 7.6. настоящего договора, штрафные санкции не начисляются.
7.7. Лизингополучатель обязан уплатить штрафные санкции на основании выставленного требования. Перечисление суммы штрафных санкций должно быть произведено либо отдельным платежным поручением, либо выделено отдельной строкой в тексте платежного поручения.
7.8. Окончательные сроки и суммы лизинговых платежей по соглашению сторон могут быть изменены при передаче Предмета лизинга в финансовую аренду по акту Приемки-передачи. В этом случае Лизингодатель предоставляет Лизингополучателю окончательный График осуществления платежей по Договору лизинга (Приложение № 1), который подписывается уполномоченными представителями сторон.
7.9. Датой выставления счета-фактуры по лизинговому платежу является последнее число месяца использования Предмета лизинга.
7.10.При досрочной поставке Предмета лизинга Лизингодатель сообщает Лизингополучателю размеры и сроки лизинговых платежей за досрочно поставленный Предмет лизинга.
7.11.Лизингополучатель имеет право по письменному согласованию с Лизингодателем погасить полностью или частично лизинговые платежи до срока наступления лизингового платежа при условии оформления Дополнительного соглашения, в котором будут изложены условия и порядок погашения платежей после того как: не позднее 15 (пятнадцати) календарных дней до срока наступления очередного лизингового платежа Лизингополучатель направит письменное уведомление о досрочном погашении лизинговых платежей и Стороны согласуют дату выкупа Предмета Лизинга.
Выкуп Предмета лизинга и переход права собственности к Лизингополучателю на Предмет лизинга, при досрочном погашении лизинговых платежей, осуществляется с момента внесения Лизингополучателем всех сумм предусмотренных п.7.2. настоящего договора.
7.12. Общая сумма и График осуществления платежей по Договору лизинга (Приложение № 1) по Договору могут изменяться по соглашению Сторон. В случае принятия таких изменений Стороны обязаны будут утвердить новый График осуществления платежей по Договору лизинга (Приложение № 1). В случае, если фактические расходы Лизингодателя на приобретение Предмета лизинга превысят общую стоимость указанную в Приложении № 2, стороны обязуются осуществить пересчет платежей по Договору пропорционально документально подтвержденным дополнительным расходам Лизингодателя с внесением соответствующих изменений в Договор лизинга.
7.13. В случае не перечисления Лизингополучателем более двух раз подряд лизинговых платежей в сроки, установленные в Графике осуществления платежей по договору Лизинга
(Приложение № 1) Лизингодатель вправе осуществить в безакцептном порядке списание со счета Лизингополучателя денежных средств в пределах сумм просроченных платежей.
Списание осуществляется путем направления в банк, в котором открыт счет Лизингополучателя, соответствующего распоряжения.
7.14. Лизингополучатель обязан предоставить Лизингодателю дополнительное соглашение к договору с банком на расчетно-кассовое обслуживание о безакцептном списании средств со счета Лизингополучателя. При наличии у Лизингополучателя более одного расчетного счета, Лизингополучатель обязан предоставить указанное в настоящем пункте дополнительное соглашение по каждому счету.
Лизингополучатель должен уведомлять Лизингодателя об открытии других расчетных счетов в течение 3 (трех) рабочих дней с даты выдачи банком уведомления об открытии счета. В течение 5 (пяти) рабочих дней с даты уведомления Лизингополучатель должен предоставить соглашение о безакцептном списании средств с открытого счета.
7.15. В случае издания нормативных актов, требующих проведения переоценки основных средств в период действия настоящего договора и при его продлении Лизингодатель имеет право путем подписания Дополнительного соглашения проводить переоценки Предмета лизинга, изменять общую сумму лизинговых платежей и сроки оплаты лизинговых платежей.
7.16. При изменении налоговых и приравненных к ним платежей, которые обязан уплачивать Лизингодатель, последний вправе потребовать изменения лизинговых платежей соразмерно изменению ставок вышеуказанных налогов и сборов. Лизингодатель уведомляет Лизингополучателя о произошедших изменениях и о необходимости уплаты лизинговых платежей в измененном размере, а Лизингополучатель обязуется в безусловном порядке уплачивать лизинговые платежи соразмерно изменению ставок вышеуказанных налогов и сборов. Стороны обязуются подписать соответствующее дополнительное соглашение к настоящему договору, в котором фиксируется вышеуказанные изменения лизинговых платежей. При наступлении обстоятельств, указанных в настоящем пункте Договора, стороны обязуются предоставить друг другу документы необходимые для законного оформления изменения размера лизинговых платежей.
7.17. Задержка поставки Предмета лизинга и/или завершение пуско-наладочных работ против сроков, согласованных в Договоре купли–продажи, влечет изменение сроков уплаты лизинговых платежей соразмерно количеству времени, на которое произошла задержка поставки Предмета лизинга и/или завершение пуско-наладочных работ.
8. ВЗАИМООТНОШЕНИЯ СТОРОН ПО ОКОНЧАНИИ СРОКА ЛИЗИНГА
8.1. По окончании срока лизинга и при условии внесения полной суммы лизинговых платежей в сроки, указанные в настоящем Договоре, Предмет лизинга переходит в собственность Лизингополучателя путем подписания между сторонами Акта о передаче в собственность предмета Лизинга и оформлением всех необходимых документов.
9. ОТВЕТСТВЕННОСТЬ СТОРОН.
9.1 Стороны несут имущественную ответственность за неисполнение и/или ненадлежащее исполнение условий настоящего Договора.
9.2. Во всем, что не предусмотрено настоящим договором, Стороны руководствуются законодательством Российской федерации.
9.3. Споры и разногласия, возникающие из настоящего договора, будут решаться путем переговоров.
9.4. При невозможности разрешения споров путем переговоров, стороны передают их на рассмотрение по месту нахождения в Арбитражный суд, по месту нахождения Лизингодателя.
10. ФОРС МАЖОР
10.1 Стороны освобождаются от ответственности за невыполнение обязательств по настоящему договору в случае если это невыполнение вызвано форс-мажорными обстоятельствами, которые признаются таковыми в соответствии с нормами действующего законодательства.
10.2. В этом случае установленные сроки по выполнению обязательств, указанных в Договоре, переносятся на срок, в течение которого действуют форс-мажорные обстоятельства.
10.3. Сторона, для которой создалась невозможность исполнения обязательств по договору, обязана немедленно известить другую сторону о наступлении и прекращении вышеуказанных обстоятельств и в письменной форме не позднее десяти календарных дней с момента их наступления.
10.4. В случае наступления форс мажорных обстоятельств доказательством наличия этих обстоятельств и их продолжительности служит справка соответствующих компетентных органов.
10.5. Если эти обстоятельства будут длиться более 2 (двух) месяцев, то каждая из сторон будет вправе аннулировать настоящий Договор полностью или частично, при условии урегулирования материальных и финансовых условий.
11. ДОПОЛНИТЕЛЬНЫЕ УСЛОВИЯ
11.1. Стороны обязуются не разглашать информацию полученную вследствие заключения и исполнения настоящего Договора, а также все условия настоящего договора и всех сопутствующих договоров.
11.2. Все Приложения к настоящему договору, являются его неотъемлемыми частями.
11.3. Все изменения и дополнения к настоящему Договору считаются действительными, если они оформлены в письменном виде и подписаны уполномоченными представителями Сторон.
11.4. В случае внесения изменений в законодательство, которые могут повлечь за собой увеличение платежей по настоящему договору, Стороны обязаны согласовать и утвердить новый график осуществления платежей. В случае не достижения согласия по данному вопросу Лизингодатель, по своему выбору право на бесспорное взыскание сумм оставшихся невыплаченными по настоящему договору или право на бесспорное изъятие предмета лизинга, а Лизингополучатель может воспользоваться правом выкупа Предмета лизинга по цене равной оставшейся сумме задолженности по настоящему договору, увеличенной на сумму налогов, обязательных к уплате Лизингодателем при осуществлении данной операции.
11.5. Наименование статей настоящего Договора имеют исключительно пояснительное значение и не могут использоваться при трактовании условия настоящего Договора.
11.6. При изменении адреса, телефонных номеров банковских реквизитов. Стороны обязуются письменно извещать друг друга о таких изменениях за 15 (Пятнадцать) дней до предполагаемого изменения. В противном случае, сообщения, переданные по известному последнему адресу, или телефону считаются переданными надлежащим образом.
11.7 Все уведомления и корреспонденция, касающаяся отношений Сторон по Договору, считается действительной если она доставлена нарочным под расписку или заказной почтой.
По следующему Адресу для уведомлений для Лизингодателя: РФ, 450105, г. Уфа, ул. Пушкина, д. 27а, ЗАО «ЛК», руководителю.
Адрес для уведомлений Лизингополучателя: РФ, 450068, г.Уфа, ул. Кирова, 23-202, для руководителя ООО «ДэлКар».
ЛИЗИНГОПОЛУЧАТЕЛЬ |
ЛИЗИНГОДАТЕЛЬ |
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ЗАО «ДАЛЬНЕВОСТОЧНАЯ ЛИЗИНГОВАЯ КОМПАНИЯ» |
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ИНН 2540059267/254001001Юридический адрес:450100, г.Уфа, ул.Пушкина, 27-а Р/с 40702810300060000731 В ОАО «Сбербанк» г.Уфы К/с 30101810900000000705 БИК 040507705 |
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Генеральный директор Антонюк Э.В. _______________________ (право одной подписи) |
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М.П. |
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6 Гражданское право / Под ред. А И. Калпина, А И. Масляева. – М.: Проспект, 2011. – с.217
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10 Постановление Правительства Российской февраля от 26 февраля 1996 г. № 167 "Об утверждении Положения о лицензировании лизинговой деятельности в Российской Федерации" ( ред. От 03.08.2012)
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28 Гражданский кодекс Российской Федерации (часть первая)» от 30.11.1994 № 51-ФЗ (ред. от 02.11.2013) // СПС Консультант плюс
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30 Сахарчук В. Виды лизинговых операций // Хозяйство и право. 2011. №4. С.26.
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