About this paper

Influence of taxation cost and taxation treatment design on trading pattern of asset securitization is the key factor to restrict the development of developing financing tool. Based on the literature research and normative analysis, this paper studies the taxation treatment design of asset securitization. The paper puts forward some suggestions on the taxation treatment in the process of transferring assets, issuing securities, earning revenues and paying securities in terms of the enterprise income tax, the VAT and the stamp duty.

Reference

Li Junsheng, Yan Ying. A Discussion on the Tax System for Asset Securitization in China [J]. Tax Research, 2017(07): 83-88.