国产飞机融资租赁若干法律问题研究

【作者】 赵利；

【导师】 王芳；

【作者基本信息】 西北大学 ， 法学， 2010， 硕士

【摘要】 融资租赁,起源于20世纪中叶的美国,指出租人根据承租人对租赁物和供货人的选择或认可,将其从供货人处取得的租赁物按合同约定出租给承租人占有、使用,向承租人收取租金的交易活动。经过半个多世纪的发展,如今融资租赁集融资、融物于一体、物权与债权相结合的新型融资模式。为制造商拓宽了销售方式,解决了租赁用户资金,为银行和各类投资机构提供了投资方式的配置平台。自1960年美国联合航空公司首次以杠杆租赁的方式租赁了一架民用运输飞机开始,飞机融资租赁作为航空公司引进飞机的有效融资方式在全球范围内广泛开展。至20世纪70年代末80年代初,飞机融资租赁已经被世界上大多数航空公司所接受,成为世界性的飞机融资的重要手段。飞机融资租赁是实务操作性很强的工作,目前我国从法律理论上探讨这一问题的文章不多。本文试图运用民商法、航空法等法律理论知识,采用比较研究和理论联系实际的方法,选择以我国国产支线客机为研究对象,从民用飞机生产制造商角度出发对我国国产飞机融资租赁的法律制度进行研究。论文总体分为六部分：介绍了国产飞机融资租赁研究的背景、目的,研究的方法。阐述了融资租赁及飞机融资租赁的基本法律理论,进一步明确了融资租赁的概念、特点及法律性质。通过研究飞机融资租赁的起源及发展,总结了国外飞机融资租赁的法律特点。介绍了国产飞机融资租赁定义、国产飞机融资租赁的法律结构、国产飞机融资租赁实践中的相关协议。通过对国内立法的解析,介绍了目前国产飞机融资租赁的法律规制。进而分析了国产飞机融资租赁交易中飞机制造商、出租人、承租人在买卖合同中的法律关系；找出中国国产飞机融资租赁存在的法律问题,提出完善我国融资租赁法律制度的立法建议。本文通过比较国际飞机融资租赁与国产飞机融资租赁在飞机融资租赁的法律关系、相关协议及交易流程；叙述国内融资租赁立法现状；分析国产飞机国内融资租赁的法律关系,着重分析国产飞机融资租赁交易中买卖合同主体、特别是在承租人在买卖合同中的地位,显现出飞机制造商、出租人、承租人在买卖合同中的法律关系。总结出国内飞机融资租赁的法特殊性,揭示了我国融资租赁缺少统一的法律,法律规定过于原则、实际操作性不强,监管制度僵化,税收制度不明确等方面的不足,并表明法律的不完善已经影响了我国民族航空业的发展。从民商法、航空法、税收、金融监管等方面提出完善我国国产飞机融资租赁的立法建议。更多还原

【Abstract】 Finance leasing, which was originated from the mid-20th century in the United States. It means the lessor rent out the rent after the selection of the rent and supplier, and then lend to the lessee for using oroccupying according to the lease contract and derived rents. After the development of half a century. Finance leasing has became a new funding mode that combine equity trading and leasing-assets,property rights and creditor’s rights. It not only help the manufacturers to expand the methords of sale but also solve the capital problem for banks and all kinds of investment organizations.Since the 1960s, the United Airlines leased a civilian transport aircraft using the way of leveraged lease for the first time, the way of finance leasing has been introduced as a effective way of finance in the global level. Until the 1970s to the end of the early 1980s, aircraft finance leasing has been accepted by the most airlines in the world and has became a important methord of aircraft finance.The aircraft finance leasing is a kind of practical work. The articals of this problem in the legal theory is not so much in China. This paper tries to apply the civil law, air law, use theoretical and practical means, and choose the civil aircraft of our country’s own production as research object, to discuss the legal system of China’s own-production of aircraft as the manufacturer’s aspect. This paper has six chapters:it introduce the background, purpose and way of research of domestic aircraft finance leasing. At the mean time, it make the concept, character and legal nature of finance leasing clear and definite. By way of the origin and development of aircraft finance leasing, it sum up the legal character of aircraft finance leasing. Introduced the definition of domestic aircraft finance leasing and the legal structure of domestic aircraf finance leasing, the related agreement of the finance leasing practice. Through the analysis of domestic law, it introduce the domestic legislation of domestic aircraft finance leasing, and analyses the domestic the finance leasing trade, the aircraft manufacturer, the lessor, and the lessee’s relationship in the bargain with the China’s domestic law; and it finded the problem of the existing finance leasing law in order to improve our legal system of the finance leasing. This paper shows the status of the aircraft manufacturer, the lessor, and the lessee’s relationship in the leasing contract, in the way of compare the international aircraft finance leasing and domestic the finance leasing’s legal relationship; analysis the present situation of finance leasing of the domestic law;state status quo of the finance leasing legislation of China; emphasizing the analysis of position in domestic finance leasing contract, in particular, the lessee in the bargain.Making the summary particularity of the law of the finance leasing and, proclaim the absence of finance leasin law, the actual illustrate is not strong enough, the supervisory system and the taxation system is not clear, and it shows that this absence have affected the development of China’s aerospace industry. It has put forward to improve our domestic legislation of finance leasing proposal from the civil law, air law, taxation, banking supervision.更多还原