| 资产证券化的税收问题与税收政策 |
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| 引用本文： | 王春峰,曲万成.资产证券化的税收问题与税收政策[J].西安电子科技大学学报(社会科学版),2009,19(5). |
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| 作者姓名： | 王春峰 曲万成 |
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| 作者单位： | 天津大学,管理学院,天津市,300072 |
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| 摘 要： | 资产证券化是世界上最先进的金融工具之一。就目前我国来讲,资产证券化的发展还处于起步阶段,缺乏实践经验,因此在税务制度等方面尚难以对资产证券化形成支持,这将成为我国开展资产证券化的障碍。在借鉴发达国家运用证券化融资的成功经验的基础上,着重讨论了资产证券化过程中税务问题,并结合资产证券化本身的特性,提出了相应的解决建议。
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| 关 键 词： | 资产证券化 税收问题 税收政策 所得税 |
Exploration on Taxation Issues and Taxation Policy in Asset-backed Securitization Business |
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| WANG CHUNFENG,QU WANGCHENG.Exploration on Taxation Issues and Taxation Policy in Asset-backed Securitization Business[J].Journal of Xidian University (Social Sciences Edition),2009,19(5). |
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| Authors: | WANG CHUNFENG QU WANGCHENG |
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| Institution: | WANG CHUNFENG; QU WANGCHENG(School of Management; Tianjin University; Tianjin; 300072; China); |
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| Abstract: | Asset-backed securitization is one of the most advanced financial tool in the world.At present,development of Chinese asset backed securitization is still in the beginning phase,lacking practical experience.The taxation technique is not so consummate to sustain asset-backed securitization.That is an issue for the expansion of ABS financings in china.On the basis of drawing on successful experience of securitization in developed countries,this paper focuses on taxation issues and taxation policies of asset-b... |
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| Keywords: | Asset-backed securitization Taxation issues Consolidation Taxation policies Income tax |
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