| As a novel independent type of economic transaction, financial leasing is growing rapidly in the area of finance on a global scale at present. It has broken through traditional legal relationships in many aspects and thus brought forth many new problems of legislation as well as judicature. On such basis, with the extensive documentary reviews, I will adopt a comparative analysis method to discuss financial leasing law in China based on the analytic contrasts of the systems of foreign leasing codes in order to contribute to the perfection of financial leasing legislation and the development of financial leasing industry in our country. The thesis is composed of four chapters. In Chapter One, I will introduce some basic information concerning the legislation of financial leasing. Beginning from the origin of financing leasing, I'll briefly introduce its current situation in an attempt to reveal its rapid growth and draw concerns of interest. Secondly, I'll account for the compositive systems of financial leasing, pointing out that the legal systems of financial leasing not only include such private law as Civil Law, but also the public law like Supervision, Taxation and Accounting. At Last, I will discuss the advantages and disadvantages of two modes of financial leasing legislation, namely, Separate Legislation and Non-separate legislation. In Chapter Two, I make a comparative analysis of financial leasing private law abroad. Beginning from legislation basis, I first quote certain terms of Civil Law related to financial leasing from such developed countries as the USA, the UK, and Japan. Then I will continue to appreciate "The Treaty on International Financial Leasing", the only walking international law with regard to financial leasing private law, in terms of its legal background, main contents and influences on the law-making of financial leasing in each country. Finally, I analyze the differences and similarities laid down by the relative countries and law documents. In Chapter Three, I also adopt a comparative way to study financial leasing public law abroad, including Supervision, Taxation and Accounting. On the part of Supervision, I make comparisons between developing countries and developed countries in the aspects of financial leasing market access, supervision measures and their merits and shortcomings. As for Taxation, on the basis of the observations of the legal practices of the USA and the UK, I make it clear that special taxation policy should be made to promote and advance the development of financial leasing in its early stage. For Accounting's part, I give a briefing about the corresponding accounting rules of the USA and certain international organizations, maintaining that economic "essence" outweighs legal "form", which is the principle of financial leasing legislation. In Chapter Four, I elaborate on the issue of perfecting financial leasing legislation in China, which is the key point of this thesis. Beginning from the perspective of micro angle, I expatiate how to perfect private law and public law concerning financial leasing legislation. Firstly, as regards to private law legislation, I propose that prohibitions about receding from contract midway, legal loss claims of lessees to lessors and the responsibility-assuming of risk loss of the released items should be definitely prescribed, and that the system of released items' ownership registration notice should be set up. Secondly, in regard to financial leasing supervision legislation, I make suggestions about financial leasing market access, systemic perfection of supervision and the functions of the corresponding trade union. Thirdly, as regards financial leasing taxation legislation, I put forward perfection advice on investment tax credit, the acceleration of depreciation systems, business tax collecting and tariff reduction. Lastly, with respect to financial leasing accounting legislation, I bring forward further perfecting proposals while admitting its advancements in most aspects. Next, departing from m...
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