A Preliminary Analysis of Some Issues Concerning Income Tax on the Promoter's Asset Transfer During Asset Securitisation in China

刘燕

Open link

Publication date

January 2006

DOI

10.3969/j.issn.1006-3056.2006.06.004

Publisher

涉外税务

Journal

1006-3056

Abstract

资产证券化是我国当前最引人注目的金融创新,其复杂的交易结构一方面对税收理论与实践提出了新的挑战,另一方面也潜藏着重复课税的风险.为确立一套中性、透明且有效率的课税规则,在发起人转让资产环节,应解决好资产转移行为是属于&quot;销售&quot;还是&quot;担保融资&quot;,转让带息债权如何确认转让收入以及计税成本,证券化交易特有的对价方式--次级权益在税法上如何定性等问题.中文核心期刊要目总览(PKU)中国社会科学引文索引(CSSCI)0612-1

Extracted data

We use cookies to provide a better user experience.

Data Protection

A Preliminary Analysis of Some Issues Concerning Income Tax on the Promoter's Asset Transfer During Asset Securitisation in China

刘燕

Open link

Publication date

January 2006

DOI

10.3969/j.issn.1006-3056.2006.06.004

Publisher

涉外税务

Journal

1006-3056

A Preliminary Analysis of Some Issues Concerning Income Tax on the Promoter's Asset Transfer During Asset Securitisation in China

Abstract

Extracted data

A Preliminary Analysis of Some Issues Concerning Income Tax on the Promoter's Asset Transfer During Asset Securitisation in China

Abstract

Extracted data

Related items

Related items

A Preliminary Analysis of Some Issues Concerning Income Tax on the Promoter&apos;s Asset Transfer During Asset Securitisation in China

Abstract

Extracted data

A Preliminary Analysis of Some Issues Concerning Income Tax on the Promoter&apos;s Asset Transfer During Asset Securitisation in China

Abstract

Extracted data

Related items

Related items

A Preliminary Analysis of Some Issues Concerning Income Tax on the Promoter's Asset Transfer During Asset Securitisation in China

A Preliminary Analysis of Some Issues Concerning Income Tax on the Promoter's Asset Transfer During Asset Securitisation in China