对我国资产证券化中SPV税收制度的探讨  

An Analysis on Tax System concerning SPV in the Process of Asset Securitization in China

作　　者：王斌[1] 

机构地区：[1]厦门大学法学院,福建厦门361005

出　　处：《涉外税务》2010年第8期36-39,共4页International Taxation In China

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.

关 键 词：资产证券化 特殊目的载体 所得税 预提税 

分 类 号：F812.42[经济管理—财政学] F832.51