售后回租船舶融资的方式

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 proposed financing way can overcome the shortcomings of traditional ship financing ways, widen the financing 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.