本文選題：營(yíng)改增　切入點(diǎn)：金融服務(wù)業(yè)　出處：《財(cái)會(huì)月刊》2017年31期

【摘要】：資產(chǎn)證券化業(yè)務(wù)的財(cái)稅處理較為復(fù)雜,全面"營(yíng)改增"后,有關(guān)財(cái)稅部門(mén)仍沒(méi)有在資產(chǎn)證券化業(yè)務(wù)方面出臺(tái)專門(mén)的增值稅稅收征管政策。相關(guān)配套稅收政策的相對(duì)缺乏,將對(duì)國(guó)內(nèi)資產(chǎn)證券化業(yè)務(wù)的發(fā)展形成潛在的阻礙。對(duì)國(guó)內(nèi)資產(chǎn)證券化業(yè)務(wù)相關(guān)的增值稅稅收征管進(jìn)行研究并提出相應(yīng)的制度框架,以期為國(guó)內(nèi)資產(chǎn)證券化業(yè)務(wù)的發(fā)展提供更好的保障,也希望為資產(chǎn)證券化業(yè)務(wù)納稅籌劃提供借鑒參考。
[Abstract]:The financial and tax treatment of asset securitization business is more complicated. After the comprehensive "reform and increase", the relevant financial and tax departments have not yet issued a special value-added tax tax collection and management policy in the asset securitization business. The relative lack of related supporting tax policies, Will form a potential hindrance to the development of domestic asset securitization business. This paper studies the VAT tax collection related to domestic asset securitization business and puts forward the corresponding institutional framework. In order to provide a better guarantee for the development of domestic asset securitization business, also hope to provide reference for tax planning of asset securitization business.
【作者單位】： 湖南機(jī)電職業(yè)技術(shù)學(xué)院經(jīng)濟(jì)貿(mào)易學(xué)院;
【基金】：湖南省教育科學(xué)“十二五”規(guī)劃課題(課題編號(hào):XJK014CZY028)
【分類號(hào)】：F812.42;F830.42;F832.51

【相似文獻(xiàn)】

相關(guān)重要報(bào)紙文章 前1條

1 本報(bào)記者 洪日南;1.4萬(wàn)億不良資產(chǎn)有望找到消化藥方[N];中國(guó)財(cái)經(jīng)報(bào);2001年

相關(guān)碩士學(xué)位論文 前1條

1 白邱林;我國(guó)資產(chǎn)證券化業(yè)務(wù)中的稅收問(wèn)題研究[D];云南財(cái)經(jīng)大學(xué);2016年

，

本文編號(hào)：1685196