信用风险缓释工具所得税处理的探讨 |
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引用本文: | 李海涛. 信用风险缓释工具所得税处理的探讨[J]. 山西财政税务专科学校学报, 2013, 0(5): 41-43 |
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作者姓名: | 李海涛 |
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作者单位: | 江苏联合职业技术学院,江苏苏州215104 |
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摘 要: | 信用风险缓释工具在我国的推行,有效满足了市场参与者管理信用风险的需要,但关于信用风险缓释工具的税务处理还处于空白.本文梳理我国关于信用风险缓释工具所得税处理的政策,结合国外经验,提出对于我国信用风险缓释工具所得税处理的政策建议.
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关 键 词: | 信用风险缓释工具 所得税 信用违约互换 |
The Income Tax Policy of the CRM |
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Affiliation: | LI Hai - tao ( Jiangsu Union Technical Institute, Suzhou 21510d, China) |
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Abstract: | The introduction of credit risk mitigation tool(CRM) contributes to meeting the needs of the risk manage- ment. But there are no tax policy about CRM in china. This essay puts forward suggestions about income tax policy of our CRM based on the current policy and overseas experience. |
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Keywords: | CRM income tax CDS |
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