经营性租赁

专业经营性租赁公司的出现是融资租赁发展到一定程度阶段的产物。

The appearance of professional operating lease companies is a certain extent product with the finance lease development .

有形动产租赁服务–包括有形动产融资租赁和有形动产经营性租赁。

Leasing of tangible movable property – this includes both finance leasing as well as operating leasing of tangible movable property .

经营性租赁和融资租赁是两种不同的应税劳务形态，就其内涵来说，两者之间的差异，远远多于两者之间的类同。

Business leasing and financing leasing are two different labour services subject to tax .

对出、承租人双方而言，经营性租赁有可取之处，也有不可取之处。

In view of lessor and lessee , business leasing has both advantages and disadvantages .

难道中国工程机械市场真的不适合大规模开展经营性租赁业务吗？

China construction machinery markets really do not agree with large-scale rental business , do they ?

现代租赁业是包括融资性租赁、经营性租赁和服务性租赁的现代服务业，是实现经济资源共享的市场机制。

Composed of three types of leasing business , the modern leasing industry provides a market mechanism for the sharing of resources .

在飞机租赁业务的发展过程中，重要的问题就是如何在经营性租赁和融资性租赁中进行选择。

The most important point is how to make a choice between operational leasing and financing leasing in the development of airplane leasing .

经商务部批准，允许被认定为地区总部的投资性公司从事经营性租赁和融资租赁业务。

If so approved by the Ministry of commerce , investment companies identified as regional head offices are permitted to engage in operating and financing leases .

本文所探讨的联合租赁（美国）公司对中国经营性租赁企业提高服务水平及能力、以此获得竞争优势具有重要的参考价值。

The analysis of URI ( USA ) in this article has important reference value for Chinese operating leases enterprises to improve service levels and capabilities , in order to gain a competitive advantage .

基于此，本文探索运用实物期权定价方法，充分考虑经营性租赁资产关于续租与否的决策灵活性和其本身包含的实物期权特性，对其价值做出客观公允的评估。

Based on this , the paper explores to apply real options pricing method to make the objective and just and sound assessment of operational leasing assets at full thought of its decision flexibility about re-renting or not and included character of real options .

A融资租赁公司深入附着于印刷产业链，不断提升在行业中的地位与威望，最终形成资金类业务、经营性租赁业务和生产监理三大业务板块，成为印刷产业链的核心。

A finance leasing company deeply attached to the printing industry chain , improving the position and prestige in the industry , and ultimately develops into three major business segments the classes of funds business , operating leasing and production supervision as the core of the printing industry chain .