摘要
为改善我国船舶融资现状,通过分析当前我国船舶融资现状、融资租赁的税收政策、售后回租融资方式的优点以及国外一些有效的融资方式,在新加坡海事信托基金模式的基础上,提出基于基金银团的售后回租船舶融资方式.该融资方式可克服传统船舶融资方式的弊端、拓宽售后回租船舶融资租赁的融资渠道、降低中小型企业融资门槛,使得融资活动更加灵活、高效.
In order to improve the current situation of ship financing in China, a ship financing way based on fund syndicate is proposed based on the mode of Singapore Maritime Trust Fund by analyzing the current situation of ship financing in China, the tax policies about financing lease, the advantages of the way of sale-leaseback financing, and some effective financing approaches in other countries. The pro- posed financing way can overcome the shortcomings of traditional ship financing ways, widen the finan- cing channels of sale-leaseback ship financing release, and lower the financing threshold for small and medium enterprises, which make the financing activities more flexible and efficient.
出处
《上海海事大学学报》
北大核心
2011年第4期49-52,59,共5页
Journal of Shanghai Maritime University
基金
国家自然科学基金(71101054)
广东省软科学研究计划(2011B070300082)
关键词
船舶融资
售后回租
海事信托基金
基金银团
ship financing
sale-leaseback
maritime trust fund
fund syndicate
