本文選題：售后回租 + 借貸關(guān)系�。� 參考：《蘇州大學(xué)》2016年碩士論文

【摘要】：融資租賃是一種集貿(mào)易與信貸為一身,融資與融物為一體以兩個(gè)合同、三方當(dāng)事人為基礎(chǔ)的新興綜合性交易,于20世紀(jì)50年代出現(xiàn)在美國(guó),因其對(duì)國(guó)家經(jīng)濟(jì)的發(fā)展和資本形成的促進(jìn)以及科技設(shè)備的更新貢獻(xiàn)至大,所以發(fā)展極為迅速。在20世紀(jì)80年代傳入我國(guó)至今,雖經(jīng)歷波折但仍獲得了巨大的發(fā)展。2014年的2月24日,最高院發(fā)布的有關(guān)融資租賃的司法解釋首次認(rèn)可了承租人與出賣(mài)人系一人的售后回租合同為融資租賃合同的屬性,但由于當(dāng)事人高度重合的特殊性使得其與抵押借款等存在較大相似性,仍需與借貸加以區(qū)分。同時(shí)我國(guó)立法尚未對(duì)融資租賃物的范圍予以界定,既存的有關(guān)監(jiān)管部門(mén)管理辦法中對(duì)租賃物的規(guī)定也不盡相同,隨著市場(chǎng)經(jīng)濟(jì)的快速發(fā)展,實(shí)踐中出現(xiàn)了以特殊租賃物例如房產(chǎn)、交通道路、橋梁以及計(jì)算機(jī)軟件等為標(biāo)的物的售后回租合同,引發(fā)了關(guān)于其法律性質(zhì)的爭(zhēng)議。本文基于售后回租作為融資租賃的一種特殊方式所具有的合同主體重合、無(wú)租賃物的實(shí)際交付以及盤(pán)活承租人自有資產(chǎn)獲得流通資金的特殊性,分析了其在經(jīng)濟(jì)體制改革、中小企業(yè)普遍融資難的當(dāng)下所具有的獨(dú)特優(yōu)勢(shì)。通過(guò)區(qū)分售后回租與借貸,以及分析特殊租賃物對(duì)其合同性質(zhì)的影響,在符合融資與融物的基本性質(zhì)的前提下探討售后回租在促進(jìn)社會(huì)實(shí)體經(jīng)濟(jì)發(fā)展中得到更廣泛適用的可能。
[Abstract]:Finance lease is a kind of new comprehensive transaction which integrates trade and credit, financing and financial goods, which is based on two contracts and three parties. It appeared in the United States in the 1950s. Because of its great contribution to national economic development and capital formation and the renewal of scientific and technological equipment, it has developed very rapidly. Since it was introduced into China in the 1980s, although it has experienced twists and turns, it has made great progress. On February 24, 2014, The judicial interpretation of the financial lease issued by the Supreme Court has for the first time recognized the after-sale lease contract between the lessee and the seller as the attribute of the financial lease contract. However, due to the particularity of high coincidence between the parties and mortgage loans, they still need to be distinguished from loans. At the same time, China's legislation has not yet defined the scope of the financing lease, and the existing regulations of the relevant regulatory authorities on the lease are not the same. With the rapid development of the market economy, In practice, there is a dispute about the legal nature of special lease items such as real estate, traffic roads, bridges, computer software and so on. Based on the particularity of after-sale rent-return as a special way of financing lease, the coincidence of contract subject, the actual delivery of non-lease item and the activation of the lessee's own assets to obtain circulating funds, this paper analyzes its reform in the economic system. The small and medium-sized enterprise general financing difficulty present has the unique superiority. By distinguishing between after-sale lease and loan, and analyzing the influence of special lease on its contractual nature, this paper discusses the possibility of wider application of after-sale lease in promoting the development of social real economy on the premise of the basic nature of financing and financial property.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：D923.6

【相似文獻(xiàn)】

相關(guān)期刊論文 前3條

1 游高峰;;“售后回租”的稅收與籌劃[J];首席財(cái)務(wù)官;2014年05期

2 吳緯仲;;船舶售后回租交易所有權(quán)變動(dòng)問(wèn)題的研究[J];法制博覽(中旬刊);2014年01期

3 ;[J];;年期

相關(guān)重要報(bào)紙文章 前10條

1 江西省興國(guó)縣國(guó)稅局 陳發(fā)明;房地產(chǎn)售后回租所得稅怎樣處理[N];中國(guó)稅務(wù)報(bào);2007年

2 張夢(mèng)謙邋胡海嘯;售后回租的稅務(wù)處理[N];中國(guó)稅務(wù)報(bào);2007年

3 莊粉榮 徐輝;售后回租的稅務(wù)處理[N];海峽財(cái)經(jīng)導(dǎo)報(bào);2007年

4 記者 趙英明　通訊員 張婕 姜晨;“濟(jì)南上井”售后回租免征6萬(wàn)元國(guó)稅[N];濟(jì)南日?qǐng)?bào);2010年

5 本報(bào)記者 彭友;鑫茂科技擬“售后回租”融資5100萬(wàn)[N];上海證券報(bào);2008年

6 徐賀 北京鑫稅廣通稅務(wù)師事務(wù)所稅務(wù)技術(shù)中心主任;對(duì)售后回租“營(yíng)改增”難題的思考與建議[N];財(cái)會(huì)信報(bào);2013年

7 記者 王莉雯;蘇寧云商玩“售后回租” 盤(pán)活自有門(mén)店回籠40億元[N];上海證券報(bào);2014年

8 朱樹(shù)勝;大型醫(yī)療設(shè)備售后回租融資在基層醫(yī)院如何應(yīng)用[N];中國(guó)會(huì)計(jì)報(bào);2014年

9 高太君;售后回租計(jì)稅 因買(mǎi)受人不同而不同[N];海峽財(cái)經(jīng)導(dǎo)報(bào);2010年

10 萬(wàn)德俊　記者 丁銳;市城投總公司成功融資18億元[N];宜春日?qǐng)?bào);2011年

相關(guān)碩士學(xué)位論文 前7條

1 崔偉;我國(guó)上市公司售后回租動(dòng)因分析[D];安徽財(cái)經(jīng)大學(xué);2015年

2 蔣金m:;論融資性售后回租合同的效力[D];蘇州大學(xué);2015年

3 鄭怡穎;跨境售后回租的法律規(guī)制研究[D];華東政法大學(xué);2016年

4 戴妮;融資租賃中售后回租問(wèn)題探討[D];蘇州大學(xué);2016年

5 劉楊;老齡化社會(huì)視野下的房屋售后回租制度[D];內(nèi)蒙古大學(xué);2016年

6 胡俊英;售后回租在養(yǎng)老地產(chǎn)中的運(yùn)作機(jī)制研究[D];重慶大學(xué);2013年

7 蘇紅軍;遠(yuǎn)東宏信有限公司對(duì)售后回租賃項(xiàng)目風(fēng)險(xiǎn)控制的案例分析[D];哈爾濱工業(yè)大學(xué);2013年

，

本文編號(hào)：1939305