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我国水能资源量居世界之首,但开发程度不高,资金不足是制约水电发展的主要因素。为加快我国水电发展速度,除国内积极筹资,利用国际金融组织(含政府)贷款和出口信贷外,国际融资租赁也是一种可供选择的途径。融资租赁是出租人将实质属于资产所有权人的一切风险和报酬,转移给承担人的一种租赁。出口信贷往往条件苛刻,加重进口国债务负担。而国际融资租赁进口国可以享受较多的税收优惠;且手续简单,租金较低,时间较长,还可节省自有资金。然而,融资租赁的典型特征是出租人是设备的所有者,承租人是设备的使用者,且承租人风险较大。
China’s hydropower resources rank first in the world, but its development level is not high and its lack of funds is the main factor restricting hydropower development. In order to speed up the development of hydropower in our country, international financial leasing is also an alternative way to actively raise capital in China, make use of loans from international financial organizations (including the government) and export credit. Financial leasing is a kind of lease that the lessor transfers all the risks and rewards that belong to the owner of the assets in essence to the bearer. Export credit is often harsh conditions, increasing the debt burden on importing countries. The international financial leasing importers can enjoy more tax incentives; and simple procedures, lower rents, longer, but also save their own funds. However, the typical feature of financial leasing is that the lessor is the owner of the equipment, the lessee is the user of the equipment, and the lessee is at a greater risk.