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Рассматривая историю развития финансовой аренды (лизинга) в нашей стране, специалисты обычно выделяют пять этапов.
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Второй этап развития лизинга в России, начавшийся в конце 1996 и продлившийся до кризиса 1998 года, характеризуется почти повсеместным использованием раздельного финансового лизинга. То есть лизинга, который и по сей день широко распространен в большинстве стран.
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Четвертый этап развития лизинга в России начался в 2000 году и продлился до начала 2002. В России наметилась тенденция возврата к схеме традиционного финансового лизинга, что, конечно же, говорит об улучшении инвестиционного климата и кредитного рейтинга всей страны.
Пятый этап начался в январе 2002 года, с принятия Федерального закона № 10-ФЗ «О внесении изменений и дополнений в Федеральный закон О лизинге». Можно сказать, что тогда началась новейшая, прогрессивная история развития лизинга в России. Этот инструмент признан одним из наиболее удобных способов обновления основных фондов предприятия. Чуть позже вступила в силу вторая часть Налогового Кодекса Российской Федерации, подтверждающая законность ускоренной амортизации лизингового имущества. Одновременно этот законодательный акт лишил предприятия возможности относить на себестоимость собственной продукции и инвестиционные затраты, оставив такую возможность исключительно одному виду платежей – платежам по договорам лизинга. Кроме того, был отменен запрет на совмещение обязательств по договору лизинга, что дало ощутимый толчок развитию возвратного лизинга в России.
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Рассматривая историю развития финансовой аренды (лизинга) в нашей стране, специалисты обычно выделяют пять этапов.
Первый этап, с 1994 по 1996 годы, можно назвать эпохой становления. Развитие лизинга в России в эти два года шло по двум популярным схемам, которые сводились к тому, что либо предприниматель заключал договоры возвратного лизинга, являясь одновременно лизингодателем и лизингополучателем, либо лизингополучатель выступал одновременно еще и кредитором следки, взимая дополнительную прибыль с лизингодателя. Оба этих сценария, в большей степени, использовались не для расширения материальной базы, а для привлечения в бизнес дополнительных оборотных средств, за счет возвратных лизинговых схем.
Второй этап развития лизинга в России, начавшийся в конце 1996 и продлившийся до кризиса 1998 года, характеризуется почти повсеместным использованием раздельного финансового лизинга. То есть лизинга, который и по сей день широко распространен в большинстве стран.
На третьем этапе, после кризиса 1998 года, снова широко распространились схемы лизинга с совмещением обязательств лизингодателя и лизингополучателя, либо лизингополучателя и кредитора. Стоит учесть, что на данном этапе развития лизинга в России закон запрещал использование возвратных лизинговых схем, их повсеместно применяли, вовлекая в процесс разного рода дочерние и созависимые компании, по сути, принадлежащие одному владельцу. И только в конце 1999 года наметился рост классических сделок финансового лизинга.
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Четвертый этап развития лизинга в России начался в 2000 году и продлился до начала 2002. В России наметилась тенденция возврата к схеме традиционного финансового лизинга, что, конечно же, говорит об улучшении инвестиционного климата и кредитного рейтинга всей страны.
Пятый этап начался в январе 2002 года, с принятия Федерального закона № 10-ФЗ «О внесении изменений и дополнений в Федеральный закон О лизинге». Можно сказать, что тогда началась новейшая, прогрессивная история развития лизинга в России. Этот инструмент признан одним из наиболее удобных способов обновления основных фондов предприятия. Чуть позже вступила в силу вторая часть Налогового Кодекса Российской Федерации, подтверждающая законность ускоренной амортизации лизингового имущества. Одновременно этот законодательный акт лишил предприятия возможности относить на себестоимость собственной продукции и инвестиционные затраты, оставив такую возможность исключительно одному виду платежей – платежам по договорам лизинга. Кроме того, был отменен запрет на совмещение обязательств по договору лизинга, что дало ощутимый толчок развитию возвратного лизинга в России.
Развитие лизинга в России, конечно же, не завершено. Можно сказать, что сейчас, напротив, этот процесс вошел в одну из активнейших своих фаз, лизинговые сделки распространяются во все сферы бизнеса и уверенно завоевывают пространство на рынке финансовых услуг. Анализ показывает, что с каждым годом все большее количество отечественных предприятий прибегает к лизингу для обеспечения реализации собственных производственных нужд.
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