摘要
20世纪70年代重要的金融创新——资产证券化在我国发展缓慢。本文以税收为视角,对境内特殊目的载体(简称SPV)及离岸SPV税收情况进行分析,并在借鉴世界各国资产证券化税收经验的基础上,对如何通过税收降低证券化成本、推进融资方式的转变提出了相关建议。
As an important financial innovation in 1970s,asset securitization is developing slowly in China. From the viewpoint of taxation,this paper analyzes tax status of domestic and offshore Special Purpose Vehicles. Moreover,on the basis of drawing upon experiences of asset securitization around the globe,this paper puts forward some suggestions on reducing costs of securitization and promoting the transformation of financing patterns through tax policies.
出处
《涉外税务》
CSSCI
北大核心
2010年第8期36-39,共4页
International Taxation In China
关键词
资产证券化
特殊目的载体
所得税
预提税
Asset Securitization Special Purpose Vehicle （SPV） Income tax Withholding tax
