我国推行住房抵押贷款证券化的税收政策设计

Designing Tax Policy for China's MBS Practice

推行住房抵押贷款证券化是我国金融体制创新的重要目标方位。本文通过对住房抵押贷款证券化运作过程中税收环节的分析,在充分借鉴国外关于住房抵押贷款证券化运作经验的基础上,结合国内金融体制创新的实际情况,对我国推行住房抵押贷款证券化的税收政策设计进行了分析与论述。

MBS is the most important goal and trend of financial system innovation in our country. This article analyses the tax revenue in the course of MBS operation, based on the similar experience from abroad. Moreover, it deals with tax policy design for MBS practice in combination with the innovation of China's financial system.