境内保税区飞机租赁业务模式研究

发布时间：2018-01-27 12:17

本文关键词： 飞机租赁保税区业务模式　出处：《上海大学》2013年硕士论文　论文类型：学位论文

【摘要】：飞机租赁是融资租赁的重要领域之一。由于飞机租赁业务多为跨境交易，，专业性强，租物价值高、残值风险大，只有具备庞大资金实力和专业技术力量的大型租赁公司才有能力操作。目前在我国运行的1900多架民用飞机中超过1000架飞机来自融资租赁，但由国内租赁公司出租的飞机仅有100多架。这其中虽有租赁行业在中国起步较晚，飞机租赁专业人才欠缺等客观原因，跟我国相关法律、法规不够健全，金融、海关监管过严且监管方式落后，财税政策不稳定且税负较重等原因更是密切相关。本文拟以飞机出租人的视角，阐述、分析在中国现行法律、金融监管、税务、海关框架下金融租公司从事飞机融资性租赁和经营性租赁业务所必须面对的各种问题，探讨金融租赁公司如何利用境内各保税区优惠的财政和税收政策、灵活的通关及外汇管理政策等，开创并形成中国特色的保税区飞机融资性租赁和经营性租赁业务模式，对探索中国特色的航空、航运租赁模式及国内租赁业的发展有一定的参考价值。本文通过认真研究国内外与飞机融资租赁相关的各种文献、国家颁布的相关法律法规，政策文件以及制度汇编，梳理出国内开展飞机租赁业务所必须遵守的各项制度和规定，并将融资租赁理论与国内飞机融资租赁业务的实践相结合，从飞机租赁的行业特点、国际通行的操作惯例和行业要求出发，探讨国内金融租赁公司通过境内保税区项目公司操作飞机租赁业务的可行性、优势、局限性的问题。本文认为，通过保税区业务模式的业务探索和创新，可使国内金融租赁公司在当前国内并不完善的法律、税务、海关及外汇监管条件下，避开种种不利因素，开展境内飞机融资性租赁和经营性租赁业务，并为航空公司以租赁进口方式引进飞机提供了新的渠道。
[Abstract]:Aircraft leasing is one of the important areas of financial leasing. Because aircraft leasing business is mostly cross-border transactions, professional, high rental value, high residual value risk. Only large leasing companies with huge financial strength and professional technical strength can operate. At present, more than 1000 of the more than 1,900 civil aircraft in operation in China come from financial leasing. However, there are only more than 100 aircraft leased by domestic leasing companies. Although the leasing industry started late in China, the lack of aircraft leasing professionals and other objective reasons, with the relevant laws and regulations of our country is not perfect. The financial and customs supervision is too strict and the supervision way is backward, the financial and taxation policy is unstable and the tax burden is heavy, and so on. From the perspective of the shipowner, this paper analyzes the current laws, financial supervision and taxation in China. Under the framework of customs, financial leasing companies must face various problems when they engage in aircraft financing leasing and operating leasing business, and discuss how financial leasing companies make use of preferential fiscal and tax policies in each bonded area in China. Flexible customs clearance and foreign exchange management policies to create and form the free trade zone with Chinese characteristics of financial leasing and operating leasing business model to explore the Chinese characteristics of aviation. The model of shipping lease and the development of domestic leasing industry have certain reference value. This paper through a careful study of domestic and foreign documents related to aircraft financing lease, the relevant laws and regulations promulgated by the country, policy documents and system compilation. Combing out the domestic aircraft leasing business must abide by the system and regulations, and will be financial leasing theory and domestic practice of aircraft leasing business, from the industry characteristics of aircraft leasing. This paper discusses the feasibility, advantages and limitations of domestic financial leasing companies operating aircraft leasing business through domestic bonded zone project companies. Through the business exploration and innovation of the business model of bonded area, domestic financial leasing companies can avoid all kinds of unfavorable factors under the condition of imperfect domestic laws, taxation, customs and foreign exchange supervision. Develop domestic aircraft financing leasing and operating leasing, and provide a new channel for airlines to import aircraft by leasing.
【学位授予单位】：上海大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.49

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