leasehold property 中文意思是什麼
leasehold property
解釋
批租土地財產-
The scholar thinks, this kind of contract is a kind of leasehold contract character actually, it is to send packet of direction to contract the behavior of financing of square leasehold construction, its belong to reason the leasehold property between the enterprise ; also somebody thinks, construction square first construction, when check and accept qualification of this part project, just give this part the money of the project by construction next, construction square again construction, construction just gives the money that pays corresponding share again, be equivalent to group by group in installment buying and selling, have the property of buying and selling
有學者認為，這類合同其實質是一種借貸合同，是發包方向承包方借貸建設資金的行為，故其屬企業之間的借貸性質；亦有人認為，施工方先施工，等到驗收該部分工程合格，然後由建設方給予該部分工程的款項，施工方再施工，建設方再給付相應部分的款項，相當于分批分期的買賣，具有買賣的屬性。 -
Where estate duty becomes payable a second time within five years on any leasehold property, or on a business not being a business carried on by a company, or any interest in leasehold property or such a business, because of the death of the person to whom it passed on the first death, the amount of estate duty payable on those assets on the second death is reduced as follows : -
超逾10 ， 500 ， 000 11 ， 117 ， 647如在5年之內，任何租業業務非由公司經營的業務租業權益或業務權益因遺產繼承人死亡而須要繳納第二次遺產稅，則該租業或業務于第二次繳納的遺產稅可按下列比率減低： -
The trend is that leasehold have legal effect like property right increasingly. the author think that the development trend of leasehold is existing. this trend have causes and course in emergence and development
文章通過一系列的考察和分析認為:租賃權物權化是確實存在的法律現象，它有自身產生、發展的原因和過程。 -
Part three : causes of the development trend of leasehold and socio - economic values of the development. legislation for lessee interests is efficient amse of the development. use manner of society property is the ultimate reason of the development
租賃權物權化直接源於各時期各國保護承租人的立法，而根源於社會財產的利用方式，社會財產運用「租賃」的利用方式越普遍，租賃權物權化的傾向就越明顯。
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