出口退税账户托管贷款的法律性质分析  

An Analysis of the Legal Nature of the Loan for the Fiduciary Export Rebate Account

作　　者：吕品[1] 

机构地区：[1]中国人民大学,北京100872

出　　处：《晋阳学刊》2006年第1期117-120,共4页Academic Journal of Jinyang

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。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 insuflqcient 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.

关 键 词：出口退税 法律性质 权利质押 

分 类 号：D922.221[政治法律—经济法学]