一、租赁的兴起与发展租赁业起源于美国,美国政府于1954年颁布法令规定私人投资购置财产,投资者可以享有投资减税(Investment Tax Credit)的利益,并通过加速折旧的方式提前享有财产全值的折旧扣减(Depreciation Deduciton)利益。1973年,美国政府又规定,银行也可以拥有并出租其本身并不需要的财产。租赁一经与金融资本相结合,就促 First, the rise and development of leasing Leasing originated in the United States, the United States government in 1954 enacted a decree requiring private investment property acquisition, investors can enjoy the benefits of investment tax (Investment Tax Credit), and by way of accelerated depreciation of property Depreciation Deduciton Benefits. In 1973, the U.S. government also stipulated that banks could also own and rent properties that they themselves did not need. Once the lease is combined with the financial capital, it is promoted