租赁所有权

然后文章归纳分析了租期内租赁物所有权变动的效力。

The article then summarized the analysis of the rent during the lease-ownership changes in effect .

租赁物的所有权有分化的趋势，法律所有权与经济所有权并存并分别发挥了作用；

The ownership of the asset is divided into legal ownership and economic ownership , which creates good effect .

只有在他安静地听完讲话并向法官保证他理解之后，通用电气才获准得到了日本租赁公司的所有权。

Only after listening quietly and assuring the judge that he understood , was Ge allowed the rights of ownership .

简而言之，该系统主要是为了保护出租人对相关融资租赁财产的所有权及其他权益。

To be short , the System was established primarily for the purpose of protecting the lessors'ownership and other interest in the relevant finance lease assets .

税务局：指被租赁资产的所有权在租赁到期时转移到承租方的一种租赁。

Tax official : it means the leasing operation that the ownership of the property will ultimately be passed to the borrower at the end of the leasing period .

租赁到期时设备所有权归我方。

The ownership of the equipment shall pass to us at the expiration of the lease .

第二章研究国际融资租赁关系中的所有权归属问题，针对所有权分化理论引起的所有权归属上的争议，分析了三种在国际社会有重要影响的观点，并将所有权性质作实质上的界定；

Chapter Two probes into the issues concerning belongs of the ownership of international financial leasing , it analyses three famous reviews and makes a result of the nature of the ownership .

融资租赁由于具有控制租赁物件所有权的特征，抗风险能力强，在经济促进方面起着巨大的作用。

Finance leases characterized by controlling the ownership of the lease object , the anti-risk ability , plays a huge role in economic promotion .

能够合理确定租赁期届满时取得租赁资产所有权的，应当在租赁资产使用寿命内计提折旧。

If there is reasonable certainty that the lessee will obtain ownership of the leased asset when the lease term expires , the leased asset should be fully depreciated over its useful life .

融资租赁系指与某项租赁资产所有权有关的全部风险和收益已经充分转让了的租赁。

Financial lease means the lease whereby entire risks and benefits relating to the ownership of certain leased asset have been substantially transferred .

笔者赞同三要件说，即须存在合法有效的租赁合同；租赁物已被交付且处于占有状态；租赁物所有权被让与第三人。

I agree that the three elements that must exist valid lease contract ; leasehold has been in the possession and delivery status of leasehold title with a third person to be .

结合世界主要国家的立法优点以及《国际融资租赁公约》中的合理内容，针对中国的现行融资租赁立法保障所有权人的利益的实体和程序法方面提出了一点建议。

Combine the rational content in the legislative advantage of the main country of the world and " international financing lease convention ", legislate to ensure the entities of the owner 's interests and procedure law to propose some suggestions to the current financing lease of China .

所谓买卖不破租赁原则，是指在租赁关系存续过程中，租赁物被让与或设定物权的，承租人对取得租赁物所有权或他物权的人，可主张其承租权，此即所谓对抗力。

The so-called principle of sales not devastating lease means that a leaser can affirm his right to lease to anyone who has property right of the lease subject while the lease contract is being performed , namely the adverse claim .

第三部分研究软件融资租赁的理论依据，重点包括知识产权的特殊性，融资租赁表面融物、实际融资的本质和融资租赁中租赁物所有权的弱化；

In the third part , the author researches the theory basis for software financial lease , mainly including the unique character of intellectual property right , the essentiality of financial lease as financing instead of others and the fading of the property title of leased things in financial lease ;