Due to historical reasons, three types of finance leasing companies are in existence in so far.
（1） Finance leasing companies licensed and supervised by MOFCOM (successor of MOFTEC);
（2） Financial Institution Lessors licensed and supervised by CBRC (successor of PBOC)
（3） Pilot finance leasing companies invested by domestic investors licensed and supervised jointly by MOFCOM and STB.

Sino-foreign JV finance leasing companies emerged in April 1981 for the purpose to introduce foreign exchange fund resolving shortage of foreign exchanges. Since then MOFTEC and MOFCOM has been licensing Sino-foreign JV finance leasing companies according legal procedural. Little later than the form of Sino-foreign JV (July 1981) PBOC licensed 15 of financial institution lessors as non-banking financial institution one by one. According to the government’s commission for joining WTO that finance leasing business shall open to the outside world not more than 3 years after joining WTO, Sino-foreign JV and WOFI are called by a joint name finance leasing companies with foreign investment. Meanwhile finance leasing business opens to domestic investors for be fair to both sides.       

Similarity for the three types of finance leasing companies is:
（1） Conform to identical rules --- Chapter 14 of Contract Law
（2） Conform to identical accounting standard: Accounting Standard for Business Enterprises 021 --- Leases
（3） Taxation in identical way

From point of view of market positioning for finance leasing companies, no difference among the three types of finance leasing companies are. Differential points, however, still exist as follows:
（1） Licensor is different
（2） Characteristics of the company is different
（3） Others.