第0412讲　借款合同、租赁合同_create.pdf

注册会计师-经济法注册会计师-经济法第第 1212 讲 讲 借款合同、租赁合同借款合同、租赁合同 （十）借款合同（十）借款合同 1.利息预扣1.利息预扣 借款的利息不得预先在本金中扣除。利息预先在本金中扣除的，应当按照实际借款数额返还借款并计算利息。2.逾期供取款2.逾期供取款 贷款人未按照约定的日期、数额提供借款，造成借款人损失的，应当赔偿损失。借款人未按照约定的日期、数额收取借款的，应当按照约定的日期、数额支付利息。X.Loan ContractX.Loan Contract 1.Discount Loan1.Discount Loan The interests of loan shall not be deducted in advance.Where the interests are deducted from the principal at the time the loan is made,the principal and the interests shall be calculated based on the sum as after being deducted.2.Delayed provision and withdrawal of loan2.Delayed provision and withdrawal of loan Where the lender fails to provide the loan according to the agreed date and/or amount,resulting in damages to the borrower,the former shall compensate the damages.Where the borrower fails to withdraw the loan according to the agreed date and/or amount,resulting in damages to the lender,the former shall pay the principal and interests according to the said date and/or amount.3.逾期与提前返还3.逾期与提前返还 借款人未按照约定的期限返还借款的，应当按照约定或者国家有关规定支付逾期利息。借款人提前返还借款的，除当事人另有约定外，应当按照实际借款的期间计算利息。3.Delayed Repayment and Refund in advance3.Delayed Repayment and Refund in advance Where the borrower fails to repay the loan within the stipulated term,the same shall pay overdue interests as stipulated by the agreement or by the state regulation.Where the borrower repays the loan ahead of the due time,the interests shall be calculated based on the actual loan period,unless it otherwise stipulated by the parties.（十一）租赁合同（十一）租赁合同 1.最长租赁期限1.最长租赁期限 租赁期限不得超过二十年。超过二十年的，超过部分无效。租赁期限届满，当事人可以续订租赁合同；但是，约定的租赁期限自续订之日起不得超过二十年。X.Lease ContractX.Lease Contract 1.Longest Term of Lease1.Longest Term of Lease The maximum term of lease is 20 years.Where term is set over 20 years,the period beyond is ineffective.Where the term of lease expires,the parties can renew the lease contract.Nevertheless,the maximum of renewed term is still 20 years.2.维修义务2.维修义务 出租人应当履行租赁物的维修义务，但是当事人另有约定的除外。承租人在租赁物需要维修时可以请求出租人在合理期限内维修。出租人未履行维修义务的，承租人可以自行维修，维修费用由出租人负担。因维修租赁物影响承租人使用的，应当相应减少租金或者延长租期。2.Obligation of Maintenance and/or Repair2.Obligation of Maintenance and/or Repair The lessor shall perform the obligation of maintaining and/or repairing the leased property,第 1 页旭晟出品 必属精品扫描上面二维码加微信领取资料 考前精准押题微信：1240392823注册会计师-经济法注册会计师-经济法unless it is otherwise stipulated by the parties.The lessee is entitled to request the lessor to maintain and/or repair the lease property when the same is in need for that.Where the lessor fails to maintain and/or repair,the lessee is entitled to do the same by himself,with the lessor being liable for the expense.Where the use of leased property is impacted for the maintenance and/or repair,it shall be remedied by reducing rent or extending lease term.3.转租的法律效果3.转租的法律效果 承租人经出租人同意，可以将租赁物转租给第三人。承租人转租的，承租人与出租人之间的租赁合同继续有效；第三人造成租赁物损失的，承租人应当赔偿损失。承租人未经出租人同意转租的，出租人可以解除合同。出租人知道或者应当知道承租人转租，但是在六个月内未提出异议的，视为出租人同意转租。3.Legal Effects of Sublease3.Legal Effects of Sublease The lessee can sublease the leased property to a third party with the consent of the lessor.Where a sublease is entered into,the lease contract between lessee and lessor remains effective.Where damage is caused by the third party to the leased property,the lessee shall assume the liability for compensation.Where a lessee subleases the leased property without consent of the lessor,the latter is entitled to rescind the lease contract.Where the lessor knows or should have known the sublease,and fails to express dissent within 6 months,it shall be regarded that the lessor agrees to the sublease.4.优先购买权4.优先购买权 出租人出卖租赁房屋的，应当在出卖之前的合理期限内通知承租人，承租人享有以同等条件优先购买的权利；但是，房屋按份共有人行使优先购买权或者出租人将房屋出卖给近亲属的除外。出租人履行通知义务后，承租人在十五日内未明确表示购买的，视为承租人放弃优先购买权。4.Right of Preemption4.Right of Preemption Where a lessor chooses to sell a leased house,the same shall notifying the lessee within a reasonable period,the latter enjoys the right of preemption at the same condition,except that it is bought by shared co-owners or the lessors close relative.Where the lessee fails to express definite intention of purchase within 15 days after being notified,it shall be regarded that the same has abandoned the right of preemption.5.买卖不破租赁5.买卖不破租赁 租赁物在承租人按照租赁合同占有期限内发生所有权变动的，不影响租赁合同的效力。5.emptio non tollit locatum5.emptio non tollit locatum Where the ownership of a leased property is transferred within the lease term when the lessee takes possession of the same,the effectiveness of the lease contract shall not be affected.第 2 页旭晟出品 必属精品扫描上面二维码加微信领取资料 考前精准押题微信：1240392823