辽宁自贸区融资租赁业相关法律问题研究
|
摘要
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.
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.
引文
(1)商务部办公厅关于融资租赁公司、商业保理公司和典当行管理职责调整有关事宜的通知[EB/OL].[2018-06-10].http:∥www.shui5.cn/article/69/120969.html.
(2)金融租赁公司管理办法[EB/OL].[2018-05-11].http:∥www.gsrcu.com/www/ContentsDisp.asp?ClassId=18&Id=5581.
(1)关于从事融资租赁业务有关问题的通知[EB/OL].[2018-05-12].http:∥www.chinalawedu.com/falvfagui/fg22016/195501.shtml.
(2)外商投资租赁业管理办法[EB/OL].[2018-05-12].http:∥www.chinalawedu.com/falvfagui/fg22016/52914.shtml.
(3)高圣平,王思源.论融资租赁交易的法律构造[J].法律科学(西北政法大学学报),2013(1):160-169.
(4)王子正,赵佳丽,刘艳.中国(辽宁)自由贸易试验区行政监管体制研究[J].辽宁师范大学学报(社会科学版),2018,41(1):65-74.
(1)雷霆华,刘佳洁.天津自贸区融资租赁业发展研究[J].天津经济,2015(5):5-8.
(1)陈灿平,苗兰兰.自贸区融资租赁登记制度完善研究[J].湖南大学学报(社会科学版),2016(1):144-149.
(2)金融租赁公司管理办法[EB/OL].[2018-05-11].http:∥www.gsrcu.com/www/ContentsDisp.asp?ClassId=18&Id=5581.
(1)关于从事融资租赁业务有关问题的通知[EB/OL].[2018-05-12].http:∥www.chinalawedu.com/falvfagui/fg22016/195501.shtml.
(2)外商投资租赁业管理办法[EB/OL].[2018-05-12].http:∥www.chinalawedu.com/falvfagui/fg22016/52914.shtml.
(3)高圣平,王思源.论融资租赁交易的法律构造[J].法律科学(西北政法大学学报),2013(1):160-169.
(4)王子正,赵佳丽,刘艳.中国(辽宁)自由贸易试验区行政监管体制研究[J].辽宁师范大学学报(社会科学版),2018,41(1):65-74.
(1)雷霆华,刘佳洁.天津自贸区融资租赁业发展研究[J].天津经济,2015(5):5-8.
(1)陈灿平,苗兰兰.自贸区融资租赁登记制度完善研究[J].湖南大学学报(社会科学版),2016(1):144-149.