| 出口退税账户托管贷款的法律性质分析 |
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| 引用本文： | 吕品. 出口退税账户托管贷款的法律性质分析[J]. 晋阳学刊, 2006, 4(1): 117-120 |
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| 作者姓名： | 吕品 |
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| 作者单位： | 中国人民大学,北京,100872 |
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| 摘 要： | 出口退税账户托管贷款是银行广泛开展的贷款业务,在实践中发挥了巨大的积极作用,但是由于出口退税账户托管贷款的性质一直在理论界存在争议,制约了该制度优越性的发挥。相关法律对出口退税账户托管贷款的法律性质规定不足,应确定为出口退税账户托管贷款是一种权利质押贷款。
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| 关 键 词： | 出口退税 法律性质 权利质押 |
| 文章编号： | 1000-2987(2006)01-0117-04 |
| 修稿时间： | 2005-11-10 |
An Analysis of the Legal Nature of the Loan for the Fiduciary Export Rebate Account |
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| LV Pin. An Analysis of the Legal Nature of the Loan for the Fiduciary Export Rebate Account[J]. Academic Journal of Jinyang, 2006, 4(1): 117-120 |
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| Authors: | LV Pin |
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| Abstract: | The loan for the fiduciary export rebate account is the credit business that the bank widely develops,and has displayed an extremely positive role in practice.However,the controversial views towards the legal nature of the loan among the theorists,have limited the practice to bring to its full swing.This article analyzes the insufficient definition in the related law about the legal nature of loan for the fiduciary export rebate account,and elaborates from the legal principle theory that loan on fiduciary export rebate account is in reality a kind of right pledge loan. |
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| Keywords: | export rebate legal nature right pledge |
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