【作者】 周圻山；

【导师】 刘晓红；

【作者基本信息】 华东政法学院 ， 法律， 2003， 硕士

【摘要】 国际融资租赁合同是国际融资租赁交易中的核心部分,作为一种新型的国际商事交易合同,其在各方面表现出了新的特征,产生了许多法律问题。本文对国际融资租赁合同的若干法律问题进行了研究和探讨,以期能对我国国际融资租赁的实践有所裨益。全文由引言、正文和结语三部分组成,其中正文又分为四章,共计约四万字。引言部分简单介绍了世界融资租赁交易的发展以及我国国际融资租赁业务的现状,指出国际融资租赁合同对于我国融资租赁业务的发展具有重要意义。如何认定交易的“国际性”,是当前学术界争论的焦点。本文第一章在分析几位学者观点的基础上,认为只要出租人、承租人和供货商有一方当事人在国外,此项交易即可视为国际融资租赁交易。作为反应国际融资租赁交易的协议,国际融资租赁合同有广义和狭义之分。本文取狭义上的概念,即仅探讨租赁合同中的法律问题。第二章对国际融资租赁合同的法律特点进行了分析。租赁合同与供货合同的特殊关系是国际融资租赁合同的一个显著特点,其突破了合同相对性的理论,对于整个交易有重要影响。合同的书面性是合同形式上的要求,与之相应的是,租赁合同文本具有多样性和格式性等特点。 <WP=4>第三章对国际融资租赁合同中与商业交易有关的内容进行了法律分析:关于租赁物的有关规定是合同的重要内容。笔者对相关问题作了重点讨论:认为应当对租赁物有所创新,可以考虑对某些消费品采用融资租赁方式;租赁物的所有权有分化的趋势,法律所有权与经济所有权并存并分别发挥了作用;对租赁物的抵押提出了疑问,建议引入租金债权质押作为担保方式。租金条款。租金的构成应当反映其实质,应当覆盖出租人融资的成本。租金支付手段具有多样性,本币、外币乃至产品实物皆属可偿还之手段。对租金支付的无条件性应作全面、客观的分析,在分清权利义务的基础上确定租金支付责任。瑕疵担保免责及索赔权让渡。主要分析了出租人瑕疵担保免责的必要以及瑕疵担保免责的范围,提出应当只对租赁物的质量瑕疵担保免责,对权利瑕疵应当承担责任。索赔权让渡与瑕疵担保免责密切相关。着重分析了索赔权转让的局限性,提出索赔权转让的实质应是出租人在供货合同项下买受人身份的转让,应当赋予承租人如同供货合同买受人的权利,才能更好地维护其利益。禁止中途解约是国际融资租赁合同中必备的条款内容,反映了融资租赁交易的要求,有关国家都有相应的立法规定。但是随着新形势的发展,禁止中途解约的绝对性逐渐有所松动。第五章对国际融资租赁合同的其它法律问题进行了分析:当事人主体资格的确认。国际融资租赁合同对于当事人的主体资格具有严格的限定,因此必须在合同中以声明条款的方式明确当事人主体是否适格,。税收问题。我国对融资租赁货物进口关税无明文规定,建议立法予以单列。完税价格的规定不甚合理,不利国际融资租赁业务的发展。预提所得税加重了承租人的负担,而优惠税收政策一定程度上弥补了这一损失。合同税收条款的效力应加以考虑,以免违反强行法的规定而导致无效。行政事项条款。主要包括行政审批和许可、行政登记事项以及外汇管制等方面的内容。管辖权及法律适用。分析了管辖权和法律适用的选择原则,并对这些原则<WP=5>进行了分析,强调了影响当事人行使选择权的某些限制因素。结语总结全文,再次指出应当重视对国际融资租赁合同有关问题的研究。更多还原

【Abstract】 As the key part in international financing leasing trade, international financial leasing contract is the most important legal document which reflecting the special method of this new business and defining the rights of each party as well as duties. Being a new type contract, international financial leasing contract has manifested its own legal features. This dissertation will discuss several legal problems in order that it might be helpful to the further development of international financing leasing. The dissertation is composed of three parts: foreword. text and conclusion. The text is divided into four chapters. The whole dissertation counts up to forty thousand words or so. In the foreword part, the author shows the growth and development of the modern leasing industry and introduces the present situation in China, pointing out that international financial leasing contract has an important meaning for the development of the financing lease business of our country. How to define international financial leasing is controversial. The author considers the trade is international financial leasing only if any one party of lessor, lessee and supplier is out of the boundary. As an agreement of international financial leasing, the <WP=7>definition of the contract varies according to the different situations. The broad definition of the contract includes the supply agreement and the leasing contract, while the narrow definition only refers to the leasing contract. And the latter definition is the right conception discussed in the dissertation.Chapter Two analyses the legal nature of the international financial leasing contract. The extraordinary relationship between the leasing contract and the supply contract breaches the theory of “relativity of the contract” and is important to the whole trade. The writer contract is requested and consequently the contract has different types and with formatted clauses.Chapter Three discusses the legal problems relating to the bargaining of international financial leasing trade, including:The leased asset These provisions play an important role in the contract. The author considers to broad the scope of assets to some consume products. The ownership of the asset is divided into legal ownership and economic ownership, which creates good effect. The author doubts the mortagage of the asset and gives a suggestion that we may regard the acquiring of the rental as a right that can be pledged. The rental should offset the cost of the leased asset. the method of payment includes domestic currency, foreign exchange, as well as some products. The author also lays emphasis on the “hell or high water clause”.Warranty clause and transfer the right of claim. It is necessary to lessor to hold the warranty that he should not be responsible for the quality of the asset. But the lessor does hold responsibility for the defect of title and rights of the asset. The right of claim for the compensation shall transfer from the lessor to the lessee due to the warranty clause shared by the lessor. But such transfer has its limitation and we do better regard it as a fact that the lessee should hold the right of the asset as if he were a party of the supply contract.In international financial leasing contract, the lessee is often prohibited from canceling the contract before the end of leasing term. This clause is required by the nature of the trade and most countries stipulate such regulations by legislation. But as the <WP=8>conditions is changing, the absoluteness of this clause is gradually released Chapter Five focuses on other problems including:The acknowledgement of the parties. There is a strict limitation of qualification of the parties so we should make sure that if any party fits the qualification.The tariff and tax. The laws in China doesn’t stipulate the tariff of the leased asset clearly. It needs to be improved. The rules of calculating the tariff is unreasonable and is not helpful to the development of international financial leasing business. The lessee’s bur更多还原