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承租人为了扩大经营、增加收益而购置的财产,其产权归谁所有?不少地方在租赁合同中明文规定,在租赁期间增加的财产、租赁期满后,可由承租人带回或作价留给企业.从理论上说,新增财产和原租赁的财产应有不同,但我们实行的是社会主义租赁制,是在所有制性质不变的条件下,将经营权转让给承租人.笔者认为,在租赁期内新增的财产,应根据资金来源的性质而有所区别.例如,在费用中列支的(或计入成本),应归企业所有;由承租人的个人收入购置的,应归属承租人;企业出租者进行再投资,由
In order to expand the business and increase revenues, the lessee owns the ownership of the property. Many places clearly stated in the lease contract that the property added during the lease period and the term of the lease can be returned by the lessee or the price is reserved. In theory, the new property and the original leased property should be different, but we are implementing a socialist tenancy system. We will transfer the operating right to the lessee under the condition that ownership is not changed. The author believes that The new property added during the lease period should be differentiated according to the nature of the source of the funds. For example, the expenses (or costs included) that are paid out of the expenses shall be owned by the company; if purchased by the lessee’s personal income, Attributable to the lessee; corporate lenders reinvested by