本文關(guān)鍵詞： 飛機(jī)租賃 保稅區(qū) 業(yè)務(wù)模式　出處：《上海大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：飛機(jī)租賃是融資租賃的重要領(lǐng)域之一。由于飛機(jī)租賃業(yè)務(wù)多為跨境交易，，專業(yè)性強(qiáng)，租物價(jià)值高、殘值風(fēng)險(xiǎn)大，只有具備龐大資金實(shí)力和專業(yè)技術(shù)力量的大型租賃公司才有能力操作。目前在我國運(yùn)行的1900多架民用飛機(jī)中超過1000架飛機(jī)來自融資租賃，但由國內(nèi)租賃公司出租的飛機(jī)僅有100多架。這其中雖有租賃行業(yè)在中國起步較晚，飛機(jī)租賃專業(yè)人才欠缺等客觀原因，跟我國相關(guān)法律、法規(guī)不夠健全，金融、海關(guān)監(jiān)管過嚴(yán)且監(jiān)管方式落后，財(cái)稅政策不穩(wěn)定且稅負(fù)較重等原因更是密切相關(guān)。 本文擬以飛機(jī)出租人的視角，闡述、分析在中國現(xiàn)行法律、金融監(jiān)管、稅務(wù)、海關(guān)框架下金融租公司從事飛機(jī)融資性租賃和經(jīng)營性租賃業(yè)務(wù)所必須面對的各種問題，探討金融租賃公司如何利用境內(nèi)各保稅區(qū)優(yōu)惠的財(cái)政和稅收政策、靈活的通關(guān)及外匯管理政策等，開創(chuàng)并形成中國特色的保稅區(qū)飛機(jī)融資性租賃和經(jīng)營性租賃業(yè)務(wù)模式，對探索中國特色的航空、航運(yùn)租賃模式及國內(nèi)租賃業(yè)的發(fā)展有一定的參考價(jià)值。 本文通過認(rèn)真研究國內(nèi)外與飛機(jī)融資租賃相關(guān)的各種文獻(xiàn)、國家頒布的相關(guān)法律法規(guī)，政策文件以及制度匯編，梳理出國內(nèi)開展飛機(jī)租賃業(yè)務(wù)所必須遵守的各項(xiàng)制度和規(guī)定，并將融資租賃理論與國內(nèi)飛機(jī)融資租賃業(yè)務(wù)的實(shí)踐相結(jié)合，從飛機(jī)租賃的行業(yè)特點(diǎn)、國際通行的操作慣例和行業(yè)要求出發(fā)，探討國內(nèi)金融租賃公司通過境內(nèi)保稅區(qū)項(xiàng)目公司操作飛機(jī)租賃業(yè)務(wù)的可行性、優(yōu)勢、局限性的問題。本文認(rèn)為，通過保稅區(qū)業(yè)務(wù)模式的業(yè)務(wù)探索和創(chuàng)新，可使國內(nèi)金融租賃公司在當(dāng)前國內(nèi)并不完善的法律、稅務(wù)、海關(guān)及外匯監(jiān)管條件下，避開種種不利因素，開展境內(nèi)飛機(jī)融資性租賃和經(jīng)營性租賃業(yè)務(wù)，并為航空公司以租賃進(jìn)口方式引進(jìn)飛機(jī)提供了新的渠道。
[Abstract]:Aircraft leasing is one of the important areas of financial leasing. Because aircraft leasing business is mostly cross-border transactions, professional, high rental value, high residual value risk. Only large leasing companies with huge financial strength and professional technical strength can operate. At present, more than 1000 of the more than 1,900 civil aircraft in operation in China come from financial leasing. However, there are only more than 100 aircraft leased by domestic leasing companies. Although the leasing industry started late in China, the lack of aircraft leasing professionals and other objective reasons, with the relevant laws and regulations of our country is not perfect. The financial and customs supervision is too strict and the supervision way is backward, the financial and taxation policy is unstable and the tax burden is heavy, and so on. From the perspective of the shipowner, this paper analyzes the current laws, financial supervision and taxation in China. Under the framework of customs, financial leasing companies must face various problems when they engage in aircraft financing leasing and operating leasing business, and discuss how financial leasing companies make use of preferential fiscal and tax policies in each bonded area in China. Flexible customs clearance and foreign exchange management policies to create and form the free trade zone with Chinese characteristics of financial leasing and operating leasing business model to explore the Chinese characteristics of aviation. The model of shipping lease and the development of domestic leasing industry have certain reference value. This paper through a careful study of domestic and foreign documents related to aircraft financing lease, the relevant laws and regulations promulgated by the country, policy documents and system compilation. Combing out the domestic aircraft leasing business must abide by the system and regulations, and will be financial leasing theory and domestic practice of aircraft leasing business, from the industry characteristics of aircraft leasing. This paper discusses the feasibility, advantages and limitations of domestic financial leasing companies operating aircraft leasing business through domestic bonded zone project companies. Through the business exploration and innovation of the business model of bonded area, domestic financial leasing companies can avoid all kinds of unfavorable factors under the condition of imperfect domestic laws, taxation, customs and foreign exchange supervision. Develop domestic aircraft financing leasing and operating leasing, and provide a new channel for airlines to import aircraft by leasing.
【學(xué)位授予單位】：上海大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F832.49

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本文編號(hào)：1468454