The Analysis On Legal Relationship Identification Of Financial Leasing

At the legislative level,the Civil Code and its judicial interpretations regulate financial leasing transactions,and identify them as atypical guarantees.For different types of financial leasing companies,relevant departments shall issue them in accordance with departmental regulations and normative documents.Supervision,but the legislative system is not perfect.Although the demonstration of the nature and validity of the financial lease contract in judicial practice has been continuously improved,a clear identification idea has not yet been formed.The identification of the legal relationship of financial leasing should include two aspects: form and substance.Among them,the formal level includes three components: the main body,the leased property and the rent.The subject must judge the eligibility of the subject;the leased object must determine whether the legal relationship actually exists and use the leased object,whether the lessor has the ownership of the leased object,and whether the lessee has the right to use the leased object;in terms of rent,it is necessary to determine the rent Whether the amount and time limit are clear and reasonable.At the substantive level,it should be judged whether the financing attributes are closely integrated with the financial attributes,and whether the relationship between risks and returns conforms to the principle of fairness.As the most choice in market transactions,sale and leaseback has stronger financing properties,and has certain ambiguity and deviation.It is more difficult to judge the nature of legal relationship.This is mainly due to the fact that its legal structure is similar to that of loan guarantees.Therefore,when determining the sale and leaseback,it is necessary to pay more attention to the property of the financial property,and judge whether it has the unique nature of the legal relationship of financial lease.The legislation and judiciary on the identification of legal relationship of financial leasing need to be further improved.At the legislative level,first of all,legal norms should be divided into transaction norms and regulatory norms,the rights and obligations of legal relations should be regulated in the Civil Code and its judicial interpretations,and supervision should be regulated in the regulations and normative documents issued by relevant departments.Standardize.Specific rules for the identification of legal relationships should also be added to legislation.In terms of principles,the unique characteristics of the combination of financing attributes and financial attributes should be specified.The provisions on the constituent elements should improve the provisions on the types of leased items,the flexible range of rent,and the scope of the lessee.The definition and legal effects of typified situations such as low-value high-buy and high-value low-buy should be added,and the relevant system of sale and leaseback should be improved.Financial leasing is an atypical guarantee,and the guarantee system should pay attention to the unique nature of financial leasing and form a complete legal system.At the judicial level,the content of the constituent elements and the nature should be distinguished,and the relationship between the constituent elements should be judged whether it has the property of combining financing attributes and financial properties,so as to judge whether it constitutes a legal relationship of financial leasing.