1、1本科毕业论文外文翻译外文文献译文融资租赁作为一种船舶购买的机制资料来源挪威渔业科学学院，特罗姆瑟大学，2002年作者BANTIKOVAVELENA1金融租赁协议的主体与客体截至1996年年底根据俄罗斯民法，租赁被认为是一个“不考虑法律，并没有面对它”的安排，租赁是积极发展，但也有若干要点防止进程，其主要观点有不完善的法律基础。这是租赁安排的税收，尤其是双。例如，俄罗斯联邦现行的民事法典，与租赁有关的分析，揭示了许多弊端。“民法典”对租赁期限没有设置任何限制。在协议期限内，讨论并通过有关各方的相互协议成立的。这可能会导致问题的识别和区分一个像“租赁协议”，其中有获得税收优惠的目的安排的合同的租
2、赁协议。该项目规定，租赁协议届满的日期是收入获得的日期，如果发票的方法是使用。如果租赁协议的期限包括几个会计期间的收入会按比例划分等会计期间之间的。有了这样的规定，申请不定期租赁款项很符合逻辑的计划变得不可能。租赁作为一个相对俄罗斯的新业务安排应不断观察和纠正，以揭示规定，防止发展租赁安排。2资租赁协议“租赁”这个名词对财产转让从一个到另一个参与者在租赁操作相结合形成的财产关系。因此，租赁，经济和法律概念，是一种特殊类型的商业安排，临时免费或涉及财政投资为目的，按照融资租赁协议，出租人有义务购买指定的财产从一个具体的卖方协议，并交付承租人支付临时使用为了实践业务项目等财产。租赁的定义是在俄罗斯
3、联邦民法典“665段第1部分”按照融资租赁协议，出租人有义务购买，由承租人指定的文章，从一个具体的卖方，并提供文章要拥有承租人和他的临时用于支付商业/工业用途。出租人，在这种情况下，是不2负责选择租赁和卖方的主题。根据俄罗斯联邦民法典第2部分第665金融租赁协议可以规定，即选择的卖方和被收买的文章是出租人。“租赁活动类型的投资活动购买其进一步交付的文章，以租赁的目的”。21俄罗斯联邦法律规定其他租赁业务的特点功能整个租赁期的租赁付款金额必须包括租赁物品完整/或接近完成的/价格，其中使用的价格安排的处理操作的时候，价格可以内部规定。租赁，租赁业务的所有参与者是俄罗斯联邦的居民租赁可以是国际性的，
4、当一个或更多的参与者是没有根据俄罗斯联邦立法的居民。租赁的合同是出租人在整个租赁期间的财产，由一家租赁公司收购预算资金帐户的财产除外。分别讨论了有关各方将在租赁出租人或承租人的平衡文章的条件，并成为固定的租赁协议。22在租赁安排的直接参与者是一）出租人（船的所有者）出租人是法人或自然人，投资自己和/或吸引的钱购买的目的是提供对某些支付租赁给承租人根据租赁合同的具体条款和一定时期，一定的文章，是暂时的国有及与所有权的转移或不使用。二）承租人（用户船）承租人是法人或自然人，谁是必须超车针对某些付款，并按照融资租赁合同的文章，在一定时间内对某些条款，临时国有，并按照租赁合同。三）卖方卖方为法人或自然
5、人的，谁卖的文章，根据销售合同向出租人。文章后交付租赁给承租人。卖方有义务根据销售合同的条件，提供租赁标的，出租人或承租人。则卖方可在同一时间代表承租人在相同的法律关系，租赁框架。租赁安排的间接参与者的商业ANDINVESTMENT银行，信贷出租人和为交易提供担保，保险公司，经销商和经纪人。租赁已与计入共同的特点，当信贷购买的文章。可以被视为财产关系的基础上的，出租人给信用状况的紧迫感和能力回馈给承租人租赁。但它仅仅是租赁的特点之一。其他主要的具体功能是在财产关系上的基地。保持对租赁财产的所有权权利，是由出租人和承租人的临时使用权，使用权的文章是从所有权分离。拥有这项权利，承租人向出租人的某些
6、费用（租赁付款），金额，类型和3其转移的时间表是由租赁合同的条件所决定的。23金融租赁协议各方的权利和义务承租人与卖方没有任何合同关系，但他仍然在这方面的权利和义务。与在俄罗斯联邦“民法典第668条，如果没有不同的是，在金融租赁协议，文章，这是这样的租赁合同的标的，中规定的是在他的地方交付给承租人存在。的文章，这是这样的租赁合同的标的，是不是给承租人交付条款的情况下，在本合同规定的，承租人有权要求取消合同和报销，如果延误是由于条件下，出租人负责“。计算损失的大小，是按照一般规则，在第15款规定，在俄罗斯联邦民法典。损失的人，其权利受到侵犯或费用时，此人将承担恢复被侵犯的权利所招致的开支。这也是
7、他的财产的损失或损害和收入，已收到此人的情况下，他的权利是不受侵犯（失去机会/利润）出租人负责卖方的错误。然而，承租人无权取消收到从出租人的权限，而无需与卖方的销售合同。关于取消合同的问题可以解决只有在当事人之间的销售合同，即卖方和出租人。至于承租人选择卖方的责任，如果没有不同的是，在租赁合同中规定，出租人不负责销售合同规定的义务为卖方，除了当卖方是由出租人选择按照合同的条件。的情况下，卖方选择是由出租人，出租人和卖方共同负责，以承租人不履行的销售合同的条件。3租赁的好处总理的产品，这意味着他们不收取利润税成本收取的费用。主要成本收取下列费用租赁费，对收到的学分包括利息，银行信贷和其他组织的信
8、用。俄罗斯联邦中央银行前为了简化外币业务连接到国际租赁。举例来说，现在是没有必要特别为以下类型的外币业务的银行许可。4外文文献原文FINANCIALLEASINGASAMECHANISMOFVESSELPURCHASECASESTUDYARUSSIANNORWEGIANPROJECTMATERIALSOURCETHENORWEGIANCOLLEGEOFFISHERYSCIENCE，UNIVERSITYOFTROMS，2002AUTHORBANTIKOVAVELENA1SUBJECTANDOBJECTINTHEFINANCIALLEASINGAGREEMENTTILLTHEENDOF1996IN
9、ACCORDANCEWITHTHERUSSIANCIVILLAW,LEASINGWASCONSIDEREDTOBEANARRANGEMENT,WHICH“WASNOTCONSIDEREDBYTHELAW,ANDDIDNOTCONFRONTIT”LEASINGISACTIVELYDEVELOPINGNOW,BUTTHEREAREANUMBEROFPOINTS,WHICHPREVENTTHEPROCESS,THEMAINPOINTTHEREISIMPERFECTLAWBASETHATISESPECIALLYDOUBLETAXATIONOFLEASINGARRANGEMENTSFOREXAMPLE,
10、THEANALYSISOFTHECURRENTCIVILCODEXOFTHERUSSIANFEDERATION,INCONNECTIONWITHLEASINGREVEALSANUMBEROFDRAWBACKSCIVILCODEDOESNOTSETANYLIMITSONTHELEASINGPERIODDURATIONOFTHEAGREEMENTISDISCUSSEDANDSETUPBYMUTUALAGREEMENTOFTHEPARTIESCONCERNEDTHATCANCAUSEAPROBLEMOFIDENTIFICATIONANDDISTINGUISHINGOFALEASINGAGREEMEN
11、TFROMCONTRACTSARRANGEDLIKE“LEASINGAGREEMENT”,WHICHHAVEAPURPOSEOFGETTINGTAXPRIVILEGESTHEPROJECTSTIPULATESTHATTHEDATEOFEXPIREOFTHELEASINGAGREEMENTISTHEDATEOFINCOMEOBTAINING,IFTHEMETHODOFINVOICESISUSEDIFTHEPERIODOFTHELEASINGAGREEMENTENCOMPASSESSEVERALACCOUNTINGPERIODS,THEINCOMEBECOMESPROPORTIONALLYDIVI
12、DEDAMONGSUCHACCOUNTINGPERIODSWITHSUCHREGULATIONSITBECOMESIMPOSSIBLETOAPPLYQUITELOGICALSCHEMESOFIRREGULARLEASINGPAYMENTSLEASINGASARELATIVELYNEWBUSINESSARRANGEMENTFORRUSSIASHOULDBECONSTANTLYOBSERVEDANDCORRECTEDTOREVEALSTIPULATIONSPREVENTINGTHELEASINGARRANGEMENTFROMDEVELOPMENT2FINANCIALLEASINGAGREEMENT
13、THENOUN“LEASING”EXPRESSESACOMBINATIONOFPROPERTYRELATIONSFORMEDINCONNECTIONWITHTRANSFEROFPROPERTYFROMONETOANOTHERPARTICIPANTINTHELEASING5OPERATIONTHUSLEASING,ASECONOMICALANDLEGALNOTION,ISASPECIALTYPEOFBUSINESSARRANGEMENT,WHICHHASFORTHEPURPOSETHEINVESTMENTOFTEMPORARYFREEORINVOLVEDFINANCES,WHEREINACCOR
14、DANCEWITHAFINANCIALLEASINGAGREEMENT,THELESSORISOBLIGEDTOBUYTHEPROPERTYSPECIFIEDINTHEAGREEMENTFROMACONCRETESELLERANDTODELIVERSUCHPROPERTYTOTHELESSEEAGAINSTPAYMENTFORTEMPORARYUSEFORTHESAKEOFPUTTINGINTOPRACTICEABUSINESSPROJECTTHEDEFINITIONOFLEASINGISGIVENINPART1PARAGRAPH665OFTHECIVILCODEOFTHERUSSIANFED
15、ERATION“INACCORDANCEWITHTHEFINANCIALLEASINGAGREEMENTTHELESSORISOBLIGEDTOBUYTHEARTICLE,SPECIFIEDBYTHELESSEE,FROMACONCRETESELLERANDTODELIVERTHISARTICLETOTHELESSEETOBEPOSSESSEDANDTEMPORARYUSEDBYHIMAGAINSTPAYMENTWITHBUSINESS/INDUSTRIALPURPOSETHELESSOR,INTHISCASE,ISNOTRESPONSIBLEFORCHOICEOFTHESUBJECTFORL
16、EASINGANDSELLER”INACCORDANCEWITHPART2PARAGRAPH665OFTHECIVILCODEOFTHERUSSIANFEDERATIONTHEFINANCIALLEASINGAGREEMENTCANSTIPULATE,THATTHECHOICEOFTHESELLERANDTHEARTICLETOBEBOUGHTISDONETHELESSOR”“LEASINGACTIVITYISATYPEOFINVESTMENTACTIVITYHAVINGAPURPOSEOFBUYINGANARTICLEWITHITSFURTHERDELIVERYTOLEASING”21THE
17、LAWOFTHERUSSIANFEDERATIONSTIPULATESSEVERALOTHERFEATURESCHARACTERISTICOFLEASINGOPERATIONS211THEAMOUNTOFLEASINGPAYMENTSFORTHEWHOLEPERIODOFLEASINGMUSTINCLUDETHECOMPLETE/ORCLOSETOTHECOMPLETE/PRICEONTHELEASEDARTICLE,WHERETHEPRICESUSEDARETHEPRICESATTHEMOMENTOFARRANGEMENTOFTHEDEALOPERATION212LEASINGCANBEIN
18、TERNAL,WHENALLTHEPARTICIPANTSOFTHELEASINGOPERATIONARETHERESIDENTSOFTHERUSSIANFEDERATIONLEASINGCANBEINTERNATIONAL,WHENONEORMOREOFTHEPARTICIPANTSARENOTRESIDENTSINACCORDANCEWITHTHELEGISLATIONOFTHERUSSIANFEDERATION213THELEASEDARTICLEISTHEPROPERTYOFTHELESSORDURINGTHEWHOLEPERIODOFLEASING,EXCEPTFORPROPERTY
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20、ROFTHEBOATLESSORISAJURIDICALORAPHYSICALPERSON,WHICHINVESTSOWNOR/ANDATTRACTEDMONEYTOPURCHASEACERTAINARTICLEWITHTHEPURPOSETODELIVERITTOLEASETOTHELESSEEAGAINSTCERTAINPAYMENTUNDERTHELEASINGCONTRACT,ONCONCRETETERMSANDFORACERTAINPERIOD,TOBETEMPORARYOWNEDANDUSEDWITHORWITHOUTTRANSFEROFTHEOWNERSHIPBLESSEETHE
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24、SACREDITTOTHELESSEEWITHCONDITIONOFURGENCYANDABILITYTOPAYBACKBUTITISONLYONEOFTHECHARACTERISTICSOFTHELEASETHEOTHERMAJORSPECIFICFEATUREISTHEBASESONTHEPROPERTYRELATIONSTHEOWNERSHIPRIGHTONTHELEASEDPROPERTYISKEPTBYTHELESSORANDTHELESSEEHASTHERIGHTONLYTOTEMPORARYUSE,THATISTHERIGHTTOUSETHEARTICLEISSEPARATEDF
25、ROMTHEOWNERSHIPRIGHTTOPOSSESSTHISRIGHT,7THELESSEEPAYSTOTHELESSORCERTAINPAYMENTSLEASINGPAYMENTS,WHERETHEAMOUNT,THETYPEANDTHESCHEDULEOFTHEIRTRANSFERISDETERMINEDBYTHECONDITIONSOFTHELEASINGCONTRACT23THERIGHTSANDOBLIGATIONSOFTHEPARTIESINTHEFINANCIALLEASINGAGREEMENTTHELESSEEHASNOCONTRACTRELATIONSWITHTHESE
26、LLER,BUTHESTILLHASANUMBEROFRIGHTSANDOBLIGATIONSINTHISCONNECTIONINACCORDANCEWITHPARAGRAPH668INTHECIVILCODEOFTHERUSSIANFEDERATION“IFNOTHINGDIFFERENTISSTIPULATEDINTHEFINANCIALLEASINGAGREEMENT,THEARTICLE,WHICHISTHESUBJECTFORSUCHLEASINGCONTRACT,ISTOBEDELIVEREDTOTHELESSEEATTHEPLACEOFHISPRESENCEINCASE,WHEN
27、THEARTICLE,WHICHISTHESUBJECTFORSUCHLEASINGCONTRACT,ISNOTDELIVEREDTOTHELESSEEONTHETERMSSTIPULATEDINTHISCONTRACT,THELESSEEHASTHERIGHTTODEMANDCANCELLATIONOFTHECONTRACTANDREIMBURSEMENT,IFTHEDELAYISDUETOCONDITIONS,FORWHICHTHELESSORISRESPONSIBLE”THESIZEOFTHELOSSISCALCULATEDINACCORDANCEWITHTHEGENERALRULES,
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30、LESSORASFARASTHERESPONSIBILITYFORCHOOSINGTHESELLERISONTHELESSEE,IFNOTHINGDIFFERENTISSTIPULATEDINTHELEASINGCONTRACT,THELESSORISNOTRESPONSIBLEFORSELLERSMISFULFILLMENTOFOBLIGATIONSUNDERTHESALESCONTRACT,EXCEPTFORWHENTHESELLERISCHOSENBYTHELESSORINACCORDANCEWITHTHECONDITIONSOFTHECONTRACTINCASETHESELLERISC
31、HOSENBYTHELESSOR,THELESSORANDTHESELLERAREJOINTLYRESPONSIBLETOTHELESSEEFORNONPERFORMANCEOFTHECONDITIONSOFTHESALESCONTRACT3LEASINGBENEFITS8ANUMBEROFEXPENSESARECHARGEDONPRIMECOSTOFTHEPRODUCTSTHATMEANSTHEYARENOTCHARGEDWITHTHEPROFITTAXTHEFOLLOWINGEXPENSESARECHARGEDONTHEPRIMECOSTLEASINGPAYMENTS,INTERESTON
32、THERECEIVEDCREDITSINCLUSIVEBANKCREDITSANDCREDITSFROMOTHERORGANIZATIONSTHECENTRALBANKOFTHERUSSIANFEDERATIONHASSIMPLIFIEDTHEFORMERORDEROFFOREIGNCURRENCYOPERATIONSCONNECTEDTOTHEINTERNATIONALLEASINGFOREXAMPLE,NOWITISNOTNECESSARYTOGETASPECIALBANKPERMISSIONFORTHEFOLLOWINGTYPESOFOPERATIONSWITHTHEFOREIGNCURRENCY
