Study On Customs Risk Prevention In Airline Finance Leasing

Aircraft leasing first appeared in Europe in the early of the last century,while the actual aircraft teasing was first appeared in the United States in the 1960s.Attempts to make aircraft teasing in China reached the eighties of the last century and at the same time gained rapid development in the following decades.However,due to the lack of selfowned funds,which types of financing modes are used by domestic airlines to save financing costs and expand the fleet size of operation,it is always an issue that many airlines in China need to deal with urgently.With the promotion of the "Belt and Road" strategy,trade between countries has become more frequent.The air transport industry will also face the great opportunity of rapid development.In addition,it will pave the way for the prosperity of the aircraft industry Compared with the previous credit,financial leasing combines the specific characteristics of financing and financial products,enterprises engaged in financial leasing business not only enjoy the benefits of reducing depreciation cycle,deferring tax and saving financial costs,etc.,but also to a large extent To ease the economic pressure on the purchasing equipment of enterprises so as to promote the sustainable development of the industry.[Abstract,the general background can be used for a period of explanation,the next section of the specific content of each section to start writing two sentences..However,due to the long time required for the aircraft finance lease project,the large amount of funds and the diversified characteristics of the risk factors,the risk is high.For overseas aircraft financing leasing projects,the Customs,through scientific risk management measures,can enable airlines to formulate risk prevention strategies in a timely manner to reduce the potential economic losses brought about by the risks.This paper first introduces the concept of airline financing leasing and the classification of aircraft financing leases,and analyzes its advantages and disadvantages.Then it discusses the tax types,relief policies and payment plans of aircraft leasing,and from the airlines’ economic environment risks,The financial risk of aircraft financing leasing and the operating risk of aircraft financing leasing,the paper analyzes the impact of airline financing leasing risk on customs supervision.Finally,it studies the countermeasures that customs handle the risk of aircraft financing lease under the new situation.The possible contribution of this article is to apply the related theory of financial management,combine the practice of the customs and take the financial management as the breakthrough point analyze the airline financing lease problem,analyze the risk related to the customs,think about how to carry on the risk prevention,and how the customs can improve its own in the new situation.Some suggestions are put forward for improving service and supervision level and improving supervision methods.