回租式融资租赁合同的性质分析-法律（非法学）专业论文.docxVIP

PRoPERTIES PRoPERTIES ANALYSIS ABOUT TH哐LEASEBACK FINANC矾G LEASE ABSTRACT Nowadays financing lease is a new business in the economic development，it is very popular and people very like it．And the status is more and more outstanding，it has become an indispensable part in the process of economic development．At present，domestic financing lease business，Leaseback financing lease is principal，but the leaseback financing lease has its particularity,in the Leaseback fmancing lease，the lessee is selected to themselves as¨supplier¨．To sell own assets of equipment to the lesser(1essee company)and then leaseback，This can beRer satisfy the business enterprise’S development financing needs in the process of production，it is growing in the current economic life． Leaseback fmancing lease contract is one of the financing lease contract， in order to beRer understand the nature of the leaseback financing lease contract，and it can good run in the future，understanding of the legal relations of the fmancing lease contract is very necessary．So this article is trying to understand the financing lease contract legal relationship， detail to analyze the leaseback of the financing lease contract legal relationship，to understand the Leaseback fmancing lease contract business’S law characteristics and advantages，Through the reasonable distinction between leaseback financing 1ease contract and sales contract 万方数据 in in the behavior”for sale¨，transaction object and specific application of tax，clarifying the essence and knowing the shortcomings of leaseback of the financing lease contract．Finally we can enhance the correct understanding for the new contract and it will guide our scientific and rational use of this contract，There is no doubt，it is critical for the healthy development of Leaseback financing lease contract and even the long—term development of the financing lease business． KEYWORDS：properties analysis；legal relation；‘‘selling’’behavior； ratepaying distinction 万方数据 目