本文選題：營改增　切入點：金融服務業(yè)　出處：《財會月刊》2017年31期

【摘要】：資產(chǎn)證券化業(yè)務的財稅處理較為復雜,全面"營改增"后,有關財稅部門仍沒有在資產(chǎn)證券化業(yè)務方面出臺專門的增值稅稅收征管政策。相關配套稅收政策的相對缺乏,將對國內(nèi)資產(chǎn)證券化業(yè)務的發(fā)展形成潛在的阻礙。對國內(nèi)資產(chǎn)證券化業(yè)務相關的增值稅稅收征管進行研究并提出相應的制度框架,以期為國內(nèi)資產(chǎn)證券化業(yè)務的發(fā)展提供更好的保障,也希望為資產(chǎn)證券化業(yè)務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】： 湖南機電職業(yè)技術學院經(jīng)濟貿(mào)易學院;
【基金】：湖南省教育科學“十二五”規(guī)劃課題(課題編號:XJK014CZY028)
【分類號】：F812.42;F830.42;F832.51

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