Research On Customs Regulatory Model For Tianjin Free Trade Zone Import Aircraft Leasing

Import aircraft leasing business model is complex,involving a wide range of traders and regulatory authorities,requiring a large number of capitals and professional personnel.But the relevant laws and regulations of our country is not perfect,the customs supervision ability is lagging behind,the fiscal and tax policy is not appropriate to affect the development of aircraft leasing business.This paper intends to study the various documents,laws and regulations,policies and systems of domestic and foreign aircraft financial leasing from the perspective of customs supervision.Combining the theory of finance lease with the practice of domestic aircraft leasing business,Analysis of a variety of issues that the customs faced in the practice of supervising the finance leasing companies engaged in the import of aircraft leasing business,under the existing customs supervision system.The objective of this paper is to discuss how the customs can ensure that the premise of effective supervision,in the same time,the enterprises could fully enjoy preferential fiscal and taxation policies of the customs special supervision zone.Then,I will try to distill the complete definition of aircraft financing leasing and operating leasing business model of Tianjin Free Trade Zone Customs special supervision.By studying carefully the researches on customs supervision models and innovation of the customs supervision system,this paper may help to promote the further development of domestic aircraft leasing business.At the same time,it brings a new way of thinking to the Customs on how to effectively supervise the aircraft leasing.This paper may also be of certain value to the research of Customs special supervision regional lease mode and national cross border leasing business.