Research On Legal Issues Of Financial Leasing In Free Trade Zones

The financial leasing industry is an important financial industry in the Free Trade Zone.Shanghai,Tianjin,Guangdong,Fujian four free trade zone for financial leasing carried out a series of institutional innovation.Such as lower access,the establishment of registration platform,broaden the scope of business,tax and financial support.From the current development situation,financial leasing industry not only in the free trade zone has been greatly developed,but also in the free trade zone formed a financial leasing industry focused on gathering.To note that in practice,the shortage of financial leasing in FTZ.Intangible assets,biological assets and other new leases as a financing lease and the existing legal system in conflict.The system of registration of movable property rights is not perfect.Tax incentives are also relatively low level of legislation and so on.These shortcomings become an obstacle to the further development of FTZ finance leases,and the construction of national financial leasing innovation demonstration area requirements still exist a certain gap.It is based on this reason,the author summarizes the development status of financial leasing in FTZ,combing the current financial leasing legal system and the financing innovation of FTZ.And points out the shortcomings of the existence of China's financial leasing system reform made some suggestions.The author first from the research background and significance,the research object content,conducted a demonstration and analysis.Secondly,on the basis of this,analyzes the current financial leasing legal system and the system innovation of FTZ from the status quo and legal issues of FTZ,and explain the legal issues that exist.Including:for intellectual property,biological assets and other new financial leasing and the existing legal system there is a conflict.Financial leasing registration system is not perfect.And the free trade zone for the financial leasing tax preferential policies and the principle of conflict with the tax issues.Aiming at the legal problems in the practice of financing leasing in Free Trade Zone,proposed to speed up the development of the law of financial leasing,expand the scope of the leasing,study the establishment of financial leasing insurance system and credit rating system.Build the legal effect of financial leasing registration,and unified registration platform.Stipulates the position of the competing conflict on the finance lease.To raise the level of legislation on financial concessions for free trade zone.