On the Legal Character of Real Leasehold:Refuting the Theory of Lease Right s Real Right;
论不动产租赁权的性质——兼驳租赁权物权化说
On the Legal Character of Real Leasehold:Refuting the Theory of Lease Right s Real Right;
论不动产租赁权的性质——兼驳租赁权物权化说
A Study on the Applications of Real Options in the Real Estate Commercial Lease;
实物期权应用于不动产商务租赁定价的研究
Law Does Not Differentiate Chattels from Real Estates and Leasehold of Bona Fide Acquisition;
“买卖不破租赁”与租赁权的善意取得
Taxpayer: the business leasing do not involve the passing of the ownership, is that right?
纳税人：经营租赁不涉及资产的所有权，对吧？
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.
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。
The rights granted include the exclusive right to authorize or forbid leasing.
授权包括批准租赁或禁止租赁的权利。
A capital lease is long-term, noncancelable, and similar to an installment purchase of the leased asset.
资产租赁是长期的，不可取消的，并与租赁资产分期付款购货相类似。
First lease give by a freeholder to a tenant
由不动产所有权人给予租户的第一租借权。
Estates in land are divided into two broad categories according to the duration of the estate: freehold estates and leasehold estates.
根据地产持续期间的不同，地产可被分为两大类：完全保有地产权和租赁地产。
On "Making the Obligatory Right Turn to Have the Character of Real Right"--One Example:"Kauf bricht nicht Miete";
对所谓“债权物权化”的思考——以“买卖不破租赁”为例
Thoughts on Right of Assets, Lease and the Management Creation of Enterprises;
资产使用权、租赁与企业经营创新的思考
In an operating lease the lessor retains the usual risks and rights of owning the asset.
在维护性租赁中，出租人保留拥有资产的一般风险和权利。
In a capital lease, the lessee capitalizes the leased asset and reports a lease liability.
在资本租赁中，承租人资本化租赁资产和报告租赁负债。
A Discussion About the Conditional Commercial Rent for the Sports Assets of Colleges and Universities;
论高校体育资产有条件的租赁性经营活动
The leasing of movable property， for example， is taxable provided your company have an establishment within china， and bear relevance to the operation.
如果租赁的是动产，在中国设有机构且它同租赁业务有关系时，你公司才应在中国纳税。
The ownership of the leased equipment remains with the lessor.
租赁的设备，其所有权仍属于出租人。
Article151 The shipowner shall not establish any mortgage of the ship during the bareboat charter period without the prior consent in writing by the charterer.
第一百五十一条未经承租人事先书面同意，出租人不得在光船租赁期间对船舶设定抵押权。
After building property rights have been transferred, building leases shall remain in force. The new and former owners of the building property shall jointly notify the lessee in writing.
房产权转移后，房屋租赁合同继续生效，新、旧房产主应联名以书面通知承租人。