發(fā)布時間：2018-05-26 21:58

  本文選題：融資租賃 + 私法�。� 參考：《華東政法學(xué)院》2004年碩士論文

【摘要】：融資租賃作為一種新型的交易方式,目前在全球發(fā)展勢頭迅猛。其在許多方面突破了傳統(tǒng)法律關(guān)系,給立法、司法帶來了許多新問題�；诖�,本文在查閱大量國內(nèi)外有關(guān)文獻的基礎(chǔ)上,理論聯(lián)系實際,運用比較研究的方法,在對國外有關(guān)融資租賃法律制度的比較與剖析的基礎(chǔ)上,立足我國實踐,對現(xiàn)行我國融資租賃有關(guān)立法進行研究與探討,為完善我國的融資租賃立法,促進我國融資租賃業(yè)的發(fā)展提供一點參考。 全文共四章。第一章主要闡述了融資租賃立法中的一些基本問題。首先分析了融資租賃產(chǎn)生的背景,并簡要介紹了全球及我國融資租賃業(yè)的發(fā)展?fàn)顩r,表明融資租賃自產(chǎn)生以來迅速發(fā)展的態(tài)勢,以此引起立法者對這一新興行業(yè)的重視。其次闡述了融資租賃的立法體系的構(gòu)成,指出了融資租賃的立法體系不僅包括民商法等私法范疇的立法,還包括監(jiān)管法、稅法、會計法等公法范疇的立法。最后闡述了融資租賃的立法模式,根據(jù)各國的立法實踐,將其大致分為專門立法和不專門立法這兩種模式,并對這兩種模式的優(yōu)缺點進行了簡要分析。 .第二章是關(guān)于國外融資租賃私法立法的比較。首先介紹了美國、英國和日本有關(guān)融資租賃的民商事立法及相關(guān)的判例規(guī)定。其次對《國際融資租賃公約》這一唯一的一部有關(guān)融資租賃私法方面的國際立法,分別從其立法背景、主要內(nèi)容以及對各國融資租賃私法立法的影響,這三個方面對其加以專門評述。最后對各國及公約在融資租賃私法規(guī)定方面的差異性作了分析,同時也得出了融資租賃在私法立法中應(yīng)共同具備的條款的結(jié)論。 第三章是關(guān)于國外融資租賃公法立法的比較,具體包括:監(jiān)管立法、稅收立 WP=3 法和會計立法。在監(jiān)管立法方面,分別對發(fā)達國家和發(fā)展中國家,在融資租賃的市場準(zhǔn)入、管理措施等監(jiān)管法律制度方面的內(nèi)容,進行了比較,并對融資租賃實施行政監(jiān)管的利弊作了分析,得出了對融資租賃一方面應(yīng)實行較嚴(yán)格的市場準(zhǔn)入,另一方面對融資租賃是否要實行金融監(jiān)管應(yīng)根據(jù)其所含金融職能的多寡而定的結(jié)論。在稅收立法方面,在對美、英兩國有關(guān)融資租賃的稅收立法實踐考察的基礎(chǔ)上,得出了在新興租賃市場國家,應(yīng)在融資租賃發(fā)展初期制定包括投資稅收抵免、加速折舊等優(yōu)惠稅收政策,來推動和扶植融資租賃業(yè)的發(fā)展的結(jié)論。在會計立法方面,分別對美國及有關(guān)國際組織對融資租賃的會計立法進行了簡要介紹,分析了融資租賃的會計立法所遵循的經(jīng)濟“實質(zhì)”重于法律“形式”的原則。 第四章是關(guān)于完善我國融資租賃的立法,這也是本文的重點。首先從微觀的角度,對我國融資租賃私法、公法的完善進行了闡述。在私法立法方面,提出了在《合同法·融資租賃》中應(yīng)明確規(guī)定禁止中途解約及其限制、承租人對供貨人的法定索賠權(quán)和租賃物風(fēng)險損失責(zé)任歸屬的建議,同時也提出了建立租賃物物權(quán)公告、登記制度的建議。在監(jiān)管立法方面,分別對內(nèi)資租賃公司的市場準(zhǔn)入辦法、監(jiān)管體制的完善和行業(yè)協(xié)會作用的發(fā)揮這三方面提出了建議;在融資租賃稅收立法方面,分別對投資抵免稅、加速折舊制度、營業(yè)稅征收、關(guān)稅減免中存在的問題,提出了完善建議;在融資租賃會計立法方面,指出了《企業(yè)會計準(zhǔn)則—租賃》的先進性,并對其進一步完善提出了建議。其次,從宏觀的角度,提出了我國應(yīng)制定專門的《融資租賃法》,首先闡述了專門立法的理由,其次分析了《融資租賃法》的法律屬性和法律地位,最后對《融資租賃法》的立法框架提出了設(shè)想。
[Abstract]:As a new type of trading mode, financing lease is developing rapidly in the world. It has broken through the traditional legal relationship in many aspects, and brought many new problems to the legislation and judicature. Based on this, this paper, on the basis of consulting a large number of relevant documents at home and abroad, connected theory with practice, and applied comparative research methods to foreign related aspects. On the basis of the comparison and analysis of the legal system of financial leasing, based on the practice of our country, this paper studies and discusses the existing legislation of financing lease in our country, and provides a reference for improving the legislation of financing lease in our country and promoting the development of the financial leasing industry in our country.
The full text consists of four chapters. The first chapter mainly expounds some basic problems in the financing lease legislation. First, it analyzes the background of the financing lease, and briefly introduces the development of the financial leasing industry in the world and China, which shows the rapid development trend since the financing lease has been produced, so that the legislator's attention to this new industry is aroused. Secondly, it expounds the constitution of the legislative system of financing lease, and points out that the legislative system of financial leasing includes not only the legislation of private law category, such as civil and commercial law, but also the legislation of public law, such as supervision law, tax law, accounting law and so on. Finally, the legislative mode of financing lease is expounded. According to the legislative practice of various countries, it is roughly divided into special legislation and the legislation. The two models are not specifically legislating, and the advantages and disadvantages of the two models are briefly analyzed.
The second chapter is the comparison of the legislation of foreign financial leasing private law. First, it introduces the civil and commercial legislation and relevant case regulations concerning financial leasing in the United States, the United Kingdom and Japan. Secondly, the only one international legislation on the private law of financing lease, the international financial lease convention, is the main content of its legislative background. As well as the impact on the legislation of private law on financial leasing in various countries, the three aspects are specially reviewed. Finally, the differences between countries and conventions in the provisions of private law of financing lease are analyzed. At the same time, the conclusions of the provisions that the financing lease should have in the private law legislation are also drawn.
The third chapter is about the comparison of foreign financial leasing public law legislation, including: Supervision legislation, tax legislation.
WP=3
In the aspect of law and accounting legislation, the article compares the contents of the developed and developing countries with the regulatory legal system of the market access and management measures of the financing lease, and analyses the advantages and disadvantages of the administrative supervision of the financing lease, and concludes that a more strict market alignment should be carried out on the one hand of the financing lease. On the other hand, on the other hand, the conclusion that financial leasing should be carried out in financial supervision should be based on the number of financial functions it contains. On the basis of tax legislation, on the basis of the investigation of tax legislation in the United States and Britain on financing lease, it is concluded that in the new leasing market countries, investment should be made in the early stages of the development of financial leasing. Tax credit, accelerated depreciation and other preferential tax policies to promote and foster the development of financial leasing industry. In the accounting legislation, the United States and relevant international organizations are briefly introducing the accounting legislation of financial leasing, and the economic "essence" of the financial leasing is more important than the legal "form". Principle.
The fourth chapter is about perfecting the legislation of financing lease in our country. This is the focus of this article. First, from the micro point of view, it expounds the improvement of private law and public law in China's financing lease. In the legislation of private law, it is put forward that in the contract law, financing lease, the dissolution of the contract and its limitation should be clearly stipulated, and the lessee is legal on the supplier. At the same time, the suggestion of the ownership of the right of claim and the liability for the loss of the leasehold is also proposed. At the same time, the proposal of establishing the property right notice and the registration system is put forward. In the aspect of supervision legislation, some suggestions are put forward on the three aspects of the market access method of the domestic leasing companies, the perfection of the regulatory system and the role of the industry association. On the aspect of law, we put forward perfect suggestions on the problems of investment tax exemption, accelerated depreciation system, business tax collection and tariff reduction. In the aspects of financial leasing accounting legislation, it points out the advanced nature of "enterprise accounting standards renting >" and puts forward some suggestions for its further improvement. Secondly, it is proposed that China should formulate from the macro point of view. The special "financing lease law" first elaborated the reasons for the special legislation, followed by the analysis of the legal and legal status of the financial leasing law. Finally, the legislative framework of the financial leasing law was conceived.
【學(xué)位授予單位】：華東政法學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2004
【分類號】：D913.99;D99

【引證文獻】

相關(guān)碩士學(xué)位論文 前8條

1 徐媛媛;融資租賃中雙方法律地位的探討[D];復(fù)旦大學(xué);2011年

2 楊娟;我國融資租賃法律問題研究[D];西南財經(jīng)大學(xué);2011年

3 昌伶芬;融資租賃立法完善研究[D];中國政法大學(xué);2006年

4 芮桂杰;國際融資租賃若干法律問題研究[D];大連海事大學(xué);2007年

5 劉影;中國和哈薩克斯坦融資租賃法律制度比較研究[D];新疆大學(xué);2008年

6 鄭閣林;中小企業(yè)融資租賃法律制度初探[D];華東政法大學(xué);2009年

7 虞臣偉;我國融資租賃交易的法律問題研究[D];復(fù)旦大學(xué);2010年

8 張乾;融資租賃法律問題研究[D];華中師范大學(xué);2012年

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本文編號：1939061