资产证券化业务增值税涉税要素及税控设计

发布时间：2018-03-30 08:51

本文选题：营改增　切入点：金融服务业　出处：《财会月刊》2017年31期

【摘要】：资产证券化业务的财税处理较为复杂,全面"营改增"后,有关财税部门仍没有在资产证券化业务方面出台专门的增值税税收征管政策。相关配套税收政策的相对缺乏,将对国内资产证券化业务的发展形成潜在的阻碍。对国内资产证券化业务相关的增值税税收征管进行研究并提出相应的制度框架,以期为国内资产证券化业务的发展提供更好的保障,也希望为资产证券化业务纳税筹划提供借鉴参考。
[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.
【作者单位】：湖南机电职业技术学院经济贸易学院;
【基金】：湖南省教育科学“十二五”规划课题(课题编号:XJK014CZY028)
【分类号】：F812.42;F830.42;F832.51

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