论融资性售后回租合同的效力
[Abstract]:With the deepening development of reform and opening up, financing leasing business is developing rapidly. In the existing finance leasing practice, the after-sale rent-back form of leasing business accounts for a huge proportion. But the after-sale lease is not the normal of the finance lease business, and also does not accord with the original intention and the purpose of developing the finance lease business in our country. Many viewpoints think that the financing after-sale lease contract does not constitute the financial lease contract relationship in the legal relationship. So, what is the nature of a large number of financing after-sale rent-back contracts in practice? Is this kind of financial leasing business legal or illegal? It is very difficult to find the answer from the current legal and legal theories. It is precisely because of the blank of the research on the issue of after-sale rent-back, the author realizes the value of discussing this problem. From the point of view of the validity of the financing after-sale rent-back contract, this paper first solves the problem of its legal nature, and on this basis, clarifies the content of the validity of the contract, that is, the rights and obligations of the parties to the contract in the financing after-sale rent-back contract. Then combined with the characteristics of the financing after-sale rent-back contract, it discusses the direction of the effective type of the contract, that is, the valid contract, the invalid contract, the validity pending contract, the changeable contract and the revocable contract. This paper expounds the types of contracts formed under different conditions and the legal consequences brought about by different types of contracts, and finally discusses the causes and consequences of the termination of the validity of contracts. Based on the validity principle of the contract, the elaboration of the financing after-sale rent-back contract is to provide the theoretical support for the legal and effective financing lease business of the after-sale lease, and it is hoped that through the discussion of this article, It provides detailed and clear theoretical guidance for the conclusion, performance and the responsibility of disputes arising from the conclusion, performance and dispute resolution of the financing after-sale rent-back contract in practice.
【学位授予单位】:苏州大学
【学位级别】:硕士
【学位授予年份】:2015
【分类号】:D923.6
【相似文献】
相关期刊论文 前3条
1 游高峰;;“售后回租”的税收与筹划[J];首席财务官;2014年05期
2 吴纬仲;;船舶售后回租交易所有权变动问题的研究[J];法制博览(中旬刊);2014年01期
3 ;[J];;年期
相关重要报纸文章 前10条
1 江西省兴国县国税局 陈发明;房地产售后回租所得税怎样处理[N];中国税务报;2007年
2 张梦谦邋胡海啸;售后回租的税务处理[N];中国税务报;2007年
3 庄粉荣 徐辉;售后回租的税务处理[N];海峡财经导报;2007年
4 记者 赵英明 通讯员 张婕 姜晨;“济南上井”售后回租免征6万元国税[N];济南日报;2010年
5 本报记者 彭友;鑫茂科技拟“售后回租”融资5100万[N];上海证券报;2008年
6 徐贺 北京鑫税广通税务师事务所税务技术中心主任;对售后回租“营改增”难题的思考与建议[N];财会信报;2013年
7 记者 王莉雯;苏宁云商玩“售后回租” 盘活自有门店回笼40亿元[N];上海证券报;2014年
8 朱树胜;大型医疗设备售后回租融资在基层医院如何应用[N];中国会计报;2014年
9 高太君;售后回租计税 因买受人不同而不同[N];海峡财经导报;2010年
10 万德俊 记者 丁锐;市城投总公司成功融资18亿元[N];宜春日报;2011年
相关硕士学位论文 前4条
1 崔伟;我国上市公司售后回租动因分析[D];安徽财经大学;2015年
2 蒋金m:;论融资性售后回租合同的效力[D];苏州大学;2015年
3 胡俊英;售后回租在养老地产中的运作机制研究[D];重庆大学;2013年
4 苏红军;远东宏信有限公司对售后回租赁项目风险控制的案例分析[D];哈尔滨工业大学;2013年
,本文编号:2147187
本文链接:https://www.wllwen.com/falvlunwen/minfalunwen/2147187.html