| 我国推行住房抵押贷款证券化的税收政策设计 |
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| 引用本文： | 陈章喜,程晓宏.我国推行住房抵押贷款证券化的税收政策设计[J].中央财政金融学院学报,2003(10):18-21. |
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| 作者姓名： | 陈章喜 程晓宏 |
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| 作者单位： | 暨南大学经济学院广州510630 |
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| 摘 要： | 推行住房抵押贷款证券化是我国金融体制创新的重要目标方位。本通过对住房抵押贷款证券化运作过程中税收环节的分析，在充分借鉴国外关于住房抵押贷款证券化运作经验的基础上，结合国内金融体制创新的实际情况，对我国推行住房抵押贷款证券化的税收政策设计进行了分析与论述。
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| 关 键 词： | 住房抵押贷款 证券化 税收 政策设计 金融体制创新 |
| 文章编号： | 1000-1549(2003)10-0018-04 |
Designing Tax Policy for China's MBS Practice |
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| CHEN Zhang - xi CHENG Xiao- hong.Designing Tax Policy for China''''s MBS Practice[J].Journal of Central University of Finance & Economics,2003(10):18-21. |
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| Authors: | CHEN Zhang - xi CHENG Xiao- hong |
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| Institution: | CHEN Zhang - xi CHENG Xiao- hong |
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| Abstract: | MBS is the most important goal and trend of financial system innovation in our country. This article analyses the tax revenue in the course of MBS operation, based on the similar experience from abroad. Moreover, it deals with tax policy design for MBS practice in combination with the innovation of China's financial system. |
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| Keywords: | MBS Securitisation Tax revenue Policy design |
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