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缺乏合理而明确的会计处理方法和税收待遇是影响在岸SPRVs和风险证券化发展的主要原因。进入新世纪以来,美国一直在试图改进对SPRVs的会计处理和税收待遇,但因各方意见不一而进展缓慢。本文回顾了相关政策的发展演变,在对SPRVs的本质属性进行深入剖析的基础上,指出风险证券化是传统再保险的补充方式,SPRVs是一类新型的再保险主体,应该为SPRVs和风险证券化建立与传统再保险相一致的会计处理方法和税收待遇。
Lack of reasonable and clear accounting treatment and tax treatment are the main reasons that affect onshore SPRVs and risk securitization. Since the beginning of the new century, the United States has been trying to improve the accounting treatment and tax treatment of SPRVs. However, due to the divergence of opinions, the United States has made slow progress. Based on the deep analysis of the essential attributes of SPRVs, this paper points out that the risk securitization is the supplement of the traditional reinsurance. SPRVs is a new type of reinsurance subject and should be established for the SPRVs and risk securitization Accordance with the traditional reinsurance accounting treatment and tax treatment.