Research On Tianjin Dongjiang Bonded Area’s Aircraft Leasing

The aircraft leasing mentioned in this dissertation mainly refers to large passenger aircraft and cargo aircraft as the rental property, aircraft leasing has become the main way of world aircraft companies to expand his scale, Tianjin Dongjiang free trade zone of the formation of the financing lease SPV mode made the domestic aircraft leasing part to evade taxes, for the domestic aircraft leasing company to give a big positive from the policy.With the rapid development of C hina’s civil aviation and the implementation of the strategy of China’s large aircra ft manufacturing, it is necessary to learn the experience of the developed countries in the aircraft leasing, then we could use it to promote the further development of the Dongjiang bonded area’s aircraft leasing.This paper mainly analyze the selected Japanese operating leasing with call option, France tax-leveraged leasing, and Ireland leasing market with low tax rates. Through further analysis, we hope to summarize more practical policy suggestions to promote the development of Dongjiang bonded area’s aircraft leasing.The article’s content framework is as follows:Chapter 1: introduction. The first section of the first chapter will introduce the paper selected topic’s background and significance, the second section introduces the research status quo of aircraft leasing, the third section introduces the paper’s research methods and innovation points. And at last, we will introduce the basic frame of the international aircraft leasing.Chapter 2: aircraft leasing’s theoretical basis. First introduced the a ircraft operating leases and the basic concepts and features of aircraft finance lease; Then introduces the aircraft leasing market; Finally introduces the basic pattern of the international aircraft leasing and contribute to the Dongjiang bonded area the development of airplane leasing SPV mode is applied to the characteristics and functions of special purpose entities.Chapter 3: international aircraft leasing development mode and experience. This chapter mainly introduces the Japanese have buy right choice of the mode of operating leases, French tax leasing mode and low-tax Ireland aircraft leasing market. The last section of this chapter summarizes the other from these three models of summed up the experience in the development of airplane leasing.Chapter 4: the Dongjiang bonded port area aircraft rental industry development present situation analysis. The chapter on the first section briefly introduces the east port free trade zone development history and status quo of aircraft leasing, the second section focuses on east model(bonded area rental) structural design and operating process, the last section is introduced aircraft leasing problems to be solved in the development of bonded port.Chapter 5: Suggestions to promote the development of Tianjin Dongjiang bonded area aircraft leasing. On the basis of the problems found, at the same time, combining with the aircraft rental business development experience in the third chapter summarizes the developed countries, put forward in view of the Dongjiang bonded area aircraft rental industry development in the financing channels, tax credit, capital market regulation, leasing aircraft access system, legal systems and talent construction aspects such as policy suggestion.Chapter 6: conclusion. In this part, the thesis briefly analyzes the current development of the aircraft leasing facing the macroeconomic environment and aircraft leasing industry pattern.