Research On The Legal System Of Aircraft Financial Leasing In China

Financial leasing is a new topic in the financial area. It is a new type of independent transaction emerged after the World Warâ…¡to meet the demand of new financing market and developed on the basis of the leasing and sale. It provides a new way for solving contradiction between increasing transport capacity and the shortage of aircraft, and plays important role on expanding fleet and saving money.However, the aircraft financing leasing in the present stage of our country exists the phenomenon that international financing leasing develops well while domestic financing leasing does not reach substantive development. Our aircraft financing leasing market has been monopolized by foreign corporations and intermediaries all the time. The subject of our country can only be forced to accept the comparatively harsh financing leasing condition passively, which makes the cost of our aircraft financing leasing remains high. Therefore, in order to change our predicament, our country should improve relevant systems to attract the trade center of financing leasing shifting from foreign countries to our country. Based on the universally recognized theory of'four pillars of financial leasing'by famous international leasing experts Sudhir P. Amembal and foreign experience of the leasing legislation, the dissertation analyses the current legislative situation of aircraft financial leasing, then proposes legislate proposal to perfect our aircraft financing leasing. It can provide system backup for center's shifting.The extensive civil aviation regulation that directly standardizing aircraft financing leasing, relevant improper contract system of aircraft financing leasing, lag-behind tax system, and omission supervisory systems become the main obstacle of shifting trade center of financing leasing to home.With the angle of the comparative law, the dissertation creates the legislative mode of financing leasing in conformity of our national conditions. The content concludes making financial leasing legislation, perfecting the relevant civil legislation, tax and regulatory legislation. The dissertation gives full play to the function of concrete legal systems, strengthens every part of coordination and cooperation, and constructs legal system of aircraft financing leasing in our country.