我国资产证券化会计与税收的处理

Handling of Accounting and Tax Revenue in the Asset-Backed Securitization in China

随着我国资产证券化的进一步发展,证券化过程中的会计与税收问题逐步凸显出来,证券化参与各方的积极性及证券化的成败将很大程度上取决于如何妥善处理会计与税收问题。

With the further development of the asset-backed securitization in China, problems about accounting and tax revenue in the process of securitization have emerged step by step. Participators＇Enthusiasm for the securitization and the success of the securitization primarily rest with careful and skillful handling of accounting and tax revenue.