我国资产证券化存在的税收问题及对策建议

针对我国资产证券化中三个交易主体所存在的税收问题,完善我国资产证券化发展的税收对策应为完善资产证券化的税收法规,设置合理的税收优惠政策,界定真实销售和担保融资并完善相关税收政策。

The Tax Problems and Countermeasures Existing in the Asset Securitization in China

Based on the tax problem of asset securitization existing in three trading main body,tax countermeasures improving the development of asset securitization in our country should include perfect tax laws and regulations of asset securitization,set the reasonable preferential tax policy,define the real sales and guarantee financing and perfect relevant tax policy.