租赁似乎是个亘古的课题,需要人们不断的去探索和追寻。20世纪80年代,中国工程机械行业出现了租赁,为了区别后来出现的融资租赁,业界把这种租赁定义为经营性租赁。从经营性租赁进入中国工程机械行业开始,对其探讨就没有停止过。从早期的租赁企业的性质问题、无序竞争问题,到租赁费拖欠问题、设备折旧问题,再到经营性租赁和融资租赁的税基问题、二手设备问题…… Leasing seems to be an ancient issue, requiring people to constantly explore and pursue. In the 1980s, the construction machinery industry in China appeared leasing, in order to distinguish the later emergence of financial leasing, the industry defined the lease as a commercial lease. From the operating lease into the construction machinery industry in China, the discussion has not stopped. From the nature of the early leasing companies, the issue of disorderly competition, to the issue of arrears of rental fees, depreciation of equipment, tax bases of operating leases and financial leases, problems of used equipment ...