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本文分析了营改增后对融资租赁企业开展资产证券化业务的影响;指出了现有法规与实践的矛盾,即发票问题影响交易结构的设计、双重或三重征税问题影响资产证券化产品的流动性;提出明确SPV纳税细则以及制定相关的特殊税收政策以促进融资租赁企业资产证券化业务的发展。
This article analyzes the impact of the increase of battalion on the development of asset securitization business of the financial leasing enterprises; points out the contradiction between the existing laws and regulations, that is, the invoice question affects the design of the transaction structure, the double or triple taxation issues affect the asset securitization products Liquidity; proposed clear SPV tax rules and the development of relevant special tax policies to promote the financial leasing business asset securitization business development.