1.
On the Legal Character of Real Leasehold:Refuting the Theory of Lease Right s Real Right;
论不动产租赁权的性质——兼驳租赁权物权化说
2.
A Study on the Applications of Real Options in the Real Estate Commercial Lease;
实物期权应用于不动产商务租赁定价的研究
3.
A capital lease is long-term, noncancelable, and similar to an installment purchase of the leased asset.
资产租赁是长期的，不可取消的，并与租赁资产分期付款购货相类似。
4.
Law Does Not Differentiate Chattels from Real Estates and Leasehold of Bona Fide Acquisition;
“买卖不破租赁”与租赁权的善意取得
5.
In a capital lease, the lessee capitalizes the leased asset and reports a lease liability.
在资本租赁中，承租人资本化租赁资产和报告租赁负债。
6.
A Discussion About the Conditional Commercial Rent for the Sports Assets of Colleges and Universities;
论高校体育资产有条件的租赁性经营活动
7.
Taxpayer: the business leasing do not involve the passing of the ownership, is that right?
纳税人：经营租赁不涉及资产的所有权，对吧？
8.
The leasing of movable property， for example， is taxable provided your company have an establishment within china， and bear relevance to the operation.
如果租赁的是动产，在中国设有机构且它同租赁业务有关系时，你公司才应在中国纳税。
9.
But first I would like to know the rental rate and terms.
不过，我想先问问租金和租赁条件。
10.
Tax official: it means the leasing operation that the ownership of the property will ultimately be passed to the borrower at the end of the leasing period.
税务局：指被租赁资产的所有权在租赁到期时转移到承租方的一种租赁。
11.
At the end of the lease term, the parties may renew the lease, provided that the renewed term may not exceed twenty years commencing on the date of renewal.
租赁期间届满，当事人可以续订租赁合同，但约定的租赁期限自续订之日起不得超过二十年。
12.
Person or company who hold property on a lease is the ~.
承租人是在租赁中占有资产的个人或公司。
13.
Depreciation on leased assets and on premises and equipment,
租赁资产、营业场所和设备的折旧，
14.
They have a large~ from lease of property.
他们从财产租赁中获得一大笔收入。
15.
expiration of the service value
超过租赁资产已服务的价值
16.
Taxpayer: I see. What about the leasing of intangible asset?
纳税人：明白了。那租赁无形资产呐？
17.
income obtained from the lease of property in China
从中国境内取得的财产租赁所得
18.
Research on Land Leasehold for Land Asset Disposal in State-owned Enterprises;
国企土地资产处置中土地租赁的研究