辽宁自贸区融资租赁业相关法律问题研究

Legal research on the development of financial leasing industry in Liaoning Free Trade Zone

辽宁自贸区融资租赁业现行法律法规及规范性文件既包括在全国范围内普遍适用的融资租赁业的法律规定及司法解释,也包括适用于辽宁自贸区和沈阳片区的地方性法规及规范性文件。在适用这些法律法规和规范性文件时遇到的主要问题是:现行法律规范缺乏可操作性;融资租赁业市场准入门槛较高;没有实行税收优惠差别化,税赋相对繁重;融资租赁登记公示制度不完善。解决这些问题的对策是:制定辽宁自贸区融资租赁业务实施细则;降低融资租赁行业市场准入门槛;实行差别化税收优惠政策,加大财政扶持力度;完善具有法律效力的融资租赁登记公示制度。

The current laws and regulations and regulatory documents of the financial leasing industry in Liaoning Free Trade Zone include both the legal provisions and judicial interpretations of the financial leasing industry that are generally applicable throughout the country,as well as local regulations and norms applicable to the Liaoning Free Trade Zone and Shenyang Area.The main problems encountered in the application of these laws and regulations and normative documents are:the lack of operability of the current legal norms,the higher threshold for entry into the financial leasing industry,the lack of differentiation of tax incentives and the relatively heavy taxation and the imperfect publicity system.The countermeasures to solve these problems are:formulating the implementation rules for the financial leasing business of Liaoning Free Trade Zone,reducing the market access threshold for the financial leasing industry,implementing differentiated tax preferential policies,increasing financial support and improving the legally valid financial leasing registration publicity system.