Research On Legal Relationship Of Financial Leasing

Marked by vicissitudes, financial leasing ushered in a new development. Now the financial leasing is flourishing, China has the world’s second largest financial leasing business. Meanwhile, financial leasing of legal disputes also assumes the blowout situation. After the research of seventy financial leasing cases in Shanghai, it is realized the importance of analyzing the legal relationship of financial leasing to the judicial proceedings. The first question of analyzing the legal relationship of financial leasing is making the definition to it. The legal relationship of financial leasing is similar to leasehold relation, contract relationship of the retention of title, loan relationship. But the above legal relationships could not summarize the contents of financial leasing legal relationship, so we should make special provisions to it. Meanwhile, the joint of leasehold relation and contract relationship is the ownership. but this ownership is not the same to the traditional ownership, especially when it interlaced good faith acquisition. On this basis, it is possible to have innovation of financial leasing. There are five chapters in this paper as follows:Chapter 1——After the research of seventy cases, I pointed out problems existing in financial leasing legal relationship, (1) it is difficult to distinguish the relationships; (2) the judicial proceedings could not grasp this legal relationship well, so it is difficult to manage the rescission of contract, the ownership, the rental and the penalty; (3) it is difficult to manage the relationship of ownership and Good faith acquisition.Chapter2——Analyze the unique legal relationship of financial leasing and different theories and foreign laws; analyze the legislation in China, so we could perfect the legal system of financial leasing。Chapter3——1 separated the legal relationship of financial leasing, analyzed the relationships of the lessor and the seller, the lessor and the lessee, and the seller and the lessee one by one, to understand the characteristic of the legal relationship in theory, and then confirmed the criteria of financial leasing. On this basis, I analyzed the problems in judicial proceedings and solved them.Chapter4——1 analyzed the ownership of financial leasing, pointed out the unique charactors of it, then I coordinated the conflict of the ownership of financial leasing and good faith acquisition.Chapter5——I analyzed several new types of legal relationships of financial leasing, they correspond with the essence nature of financial leasing and we should affirm them accurately. Meanwhile we should make good supervision to the innovation of financial leasing.The innovations of the paper are as follows:(1) Stick to the legislation and social hot spots, combined with "Interpretations of the Supreme People’s Court on the Application of Law in the Hearing of Cases of Disputes over Financial leasing Contracts"、"Measures on the Administration of Financial leasing Companies"and "Notice of the Ministry of Finance and the State Administration of Taxation on Including Railway Transport and Postal Services under the Pilot Program of Replacing Business Tax with Value-Added Tax", restored the nature of financial leasing, seized the criteria of it, so as to help the judicial judgment.(2) On research methods, I combined comparative study with empirical study, pointed out problems existing in today’s China; then I absorbed the mature experiences in America, Japan and several other countries, pointed out the essence nature of financial leasing is the option of the lessee to the seller and the leasehold and the nature of substance, thus to avoid the misunderstanding of financial leasing.