摘要
资产证券化是资本市场上创新性的投融资工具,作为投融资成本的税收直接影响着其效率的发挥。我国资产证券化实践只有零星个例,这与包括税收在内的法律制度不健全有紧密关系。本文主要从资产证券化各交易主体出发,并结合我国目前的法律规定来探讨其存在的税收问题。
ABS is an innovative investment and financing toolon the capital market. The tax levied, which counts into itsoperational cost, is closely related to its operational efficiency.There are now only a few ABS cases in China, a result ofinadequate legal system. This paper is an effort to discussabout the current tax issue related to ABS products based oncurrent applicable laws, in the perspective of the participatingbodies of this business.
出处
《证券市场导报》
北大核心
2005年第1期12-14,共3页
Securities Market Herald
