国际租赁规范

Oleksandr Tsiomalchuk, O. Kireitseva
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引用次数: 0

摘要

该出版物的目的是通过研究租赁业务的部门和部门特点来分析国际租赁的特点。在乌克兰领土上的全面战争所造成的当前经济危机的情况下,这个问题尤其重要。为了实现这一目标,使用了一般的科学方法:统计和计算- -数学- -在这些方法的帮助下,形成了分析租赁业务具体情况所需的所有初步资料;分析——利用投资项目有效性评价指标来评价其有效性。运用科学概括的方法,揭示了本课题在经济危机条件下的相关性。为了形成研究的基础,首先分析了租赁在不同国家的发展动态。研究的主要成果有:建立了租赁协议的订立与执行机制,分析了世界主要国家租赁市场国家监管的特点,具有一定的科学新颖性。每个国家在实施租赁经营方面都有自己的民族特点和差异。国际租赁关系同时包含了信用交易、投资、租赁和商业活动等重要要素,它们紧密结合、相互渗透,形成了一种新的经营组织形式和法律形式。国际租赁可以被认为是一种资本的进出口形式,因为资本迁移的原因就是租赁交易进出口的原因。研究结果的现实意义在于,所开发的租赁协议签订与实施机制可供签订租赁协议的民营企业和国家事业单位使用。为了确保国际租赁在乌克兰的发展,有必要在国家层面总体上支持租赁的发展,按照国际租赁规范完善现行立法,为进口高科技设备引入投资税收优惠。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
SPECIFICATIONS OF INTERNATIONAL LEASING
The purpose of the publication is to analyze the specifics of international leasing through the study of the sectoral and sectoral specifics of leasing operations. This issue is especially relevant in the conditions of the current economic crisis caused by the full-scale war on the territory of Ukraine. To achieve the goal, general scientific methods were used: statistical and calculation-mathematical ‒ with the help of which all the necessary initial information for the analysis of the specifics of leasing operations was formed; analysis ‒ to assess its effectiveness using investment project effectiveness assessment indicators. Using the method of scientific generalization, the relevance of the topic in the conditions of the economic crisis was revealed. To form the basis of the research, first of all, the dynamics of the development of leasing in different countries was analyzed. The main results of the research, representing a scientific novelty, were: the developed mechanism for concluding and implementing a leasing agreement, analyzed the features of the state regulation of the leasing market of some leading countries of the world. Each country has its own national characteristics and differences in the implementation of leasing operations. International leasing relations at the same time include important elements of credit transactions, investment, rental and commercial activities, which are closely combined and interpenetrate with each other, forming a new organizational and legal form of business. International leasing can be considered a form of export-import of capital, since the reasons for capital migration are the reasons for the export and import of the leasing transaction. The practical significance of the obtained results is that the developed mechanism for concluding and implementing a leasing agreement can be used by both private enterprises and state institutions that conclude leasing agreements. In order to ensure the development of international leasing in Ukraine, it is necessary at the state level to support the development of leasing in general, to improve the current legislation in accordance with international leasing norms, to introduce investment tax benefits for the import of high-tech equipment.
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