我国开展资产证券化的税收问题分析  

The Tax Problems of Asset Securitization in China

作　　者：宋芳秀[1] 何小锋[1] 

机构地区：[1]北京大学经济学院,北京100871

出　　处：《税务与经济》2002年第5期15-17,共3页Taxation and Economy

摘　　要：资产证券化在我国进展缓慢的原因是多方面的,但税收问题是阻碍其发展的重要因素之一。因此,我国政府有必要借鉴发达国家经验,依据税收中性原则,通过税收制度的创新来降低证券化的税收成本,推动证券化的发展。There are many reasons why asset securitization moves slowly in China. The tax is responsible for it. Therefore, the experiment of the developed countries should be used for reference, and the tax cost of securitization could be lowered down by the innovation of the tax system.

关 键 词：资产证券化 资产转移 中国 税收中性原则 税收制度 SPV 

分 类 号：F832.51[经济管理—金融学] F812.42