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资产证券化交易的复杂性决定了其特殊的税收待遇,其中导管中介的特殊目的机构的税收制度对成功的资产证券化交易显得尤为重要。美国、日本、中国台湾等国家或地区SPV的税收有着较为明确的法律依据;中国SPV全额征收营业税和所得税,在税收理论和实践中都存在着缺陷,文章建议在以后的立法中减免SPV的税收。
The complexity of asset securitization deals with its special tax treatment, in which the tax system of the special purpose organization of the conduit intermediary is particularly important for the successful asset securitization transaction. The taxation of SPV in the United States, Japan, China Taiwan and other countries or regions has a relatively clear legal basis; the full collection of business tax and income tax in China’s SPV is flawed in the theory and practice of taxation. The article suggests that the SPV should be exempted from tax in future legislation tax.