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特定减免税货物抵押贷款涉及买方、卖方、海关、银行、工商管理等多个主体,是一项政策性极强,又有利于企业扩大再生产的一种企业融资方式。随着我国经济的不断发展,特定减免税货物抵押贷款的内容也在发生着变化,对特定减免税货物抵押贷款的研究、法律完善十分必要。本文将对特定减免税货物抵押贷款的法律规定、适用以及新情况下的法律性质进行分析,并就如何做好这项工作提出自己的建议和看法。
Specific tax relief goods mortgage loans involving buyers, sellers, customs, banks, business administration and other subjects, is a highly policy, but also conducive to business expansion of a corporate financing. With the continuous development of economy in our country, the content of the specific mortgage relief loan is undergoing changes. It is necessary to improve the law on the study of specific mortgage relief loans. This article will analyze the legal provisions, applicable and new legal situations of the specific mortgage relief for tax relief and put forward my own opinions and suggestions on how to do this work.