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 ,因此在会计和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的会计和税务问题 ,并结合资产证券化本身的特性 。
Asset backed securitization is one of most advanced financial tool in the world. At present, development of Chinese asset backed securitization is still in the beginning phase, lacking practice experience. The accounting and taxation technique is not so consummate to sustain asset backed securitization. That is an issue for the expansion of ABS financings in our country. On the base of drawing on successful experience of securitization in developed countries, this paper focuses on the accounting and taxation problems of asset backed securitization. With a consideration of the characteristics of asset backed securitization, this paper advances some suggestions.
出处
《湖南大学学报(社会科学版)》
2002年第5期48-51,共4页
Journal of Hunan University(Social Sciences)
关键词
资产证券化
表外处理
合并
所得税
预提税
asset backed securitization
off balance sheet treatment
consolidation
income tax
withholding tax