摘要
融资租赁法律关系的认定在法律理论和实践上存在诸多问题,产生根源在于法律缺乏对其经济实质的考虑。在认定融资租赁合同性质时应充分理解租赁物性质、价值、租金等经济实质要素,通过租金和以间接占有担保作出法律解读。
The identification of the legal relationship of finance lease exists a lot of problems in legislation and judicature. Root lies in the lack of law for the essence of its economic consideration. While identifying finance lease contract nature, we should fully understand the nature of the lease item, the value, the rent and other economic essence of elements.And we should make the legal interpretation by the rent and the indirect possession guarantee.
出处
《湖北警官学院学报》
2016年第5期31-36,共6页
Journal of Hubei University of Police
关键词
融资租赁
经济实质
租赁物
租金
税负
风险管理
Finance Lease
Economics
Lease item
Rent
Tax
Burden Risk Management
