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我国资产证券化相关税收政策的发展相对缓慢,实效性和适用性正受到挑战,亟须调整,以适应资产证券化业务发展的需要。经过解构资产证券化业务的一般环节,解读现有资产证券化税收政策,并结合法律、会计、税法的理论分析,以说明当前税收政策在资产证券化业务中的局限性和不确定性。综合考虑理论与实务中的需求与难点,以及我国发展资产证券化业务的宏观诉求等,就完善资产证券化税收政策,建议明确资产证券化的税收属性,理顺相关的法律、会计及税务关系,强化税收政策的可操作性以提升法规的实效价值,秉持税收中性原则并适度给予行业税收优惠,澄清专项计划是否具有企业所得税的“纳税主体身份”。
The development of taxation related to asset securitization in our country is relatively slow, its effectiveness and applicability are being challenged, and it is necessary to adjust it to meet the needs of asset securitization business development. After deconstructing the general securitization of asset securitization business, the paper analyzes the current securitization taxation policy, and combines the theoretical analysis of law, accounting and tax law to illustrate the limitations and uncertainties of current taxation policy in asset securitization business. Considering the demand and difficulties in theory and practice and the macroscopic demands of the development of asset securitization in our country, we will perfect the taxation policy of asset securitization, and suggest to clarify the taxation attributes of asset securitization and rationalize related legal, accounting and taxation relations , Strengthen the operability of tax policies to enhance the effective value of laws and regulations, uphold the principle of tax neutrality and give appropriate tax incentives to the industry, and clarify whether the special plan has the “taxpayer status” of corporate income tax.