| 我国资产证券化会计与税收的处理 |
| |
| 引用本文： | 吴植芳. 我国资产证券化会计与税收的处理[J]. 北京政法职业学院学报, 2008, 57(1): 48-52 |
| |
| 作者姓名： | 吴植芳 |
| |
| 作者单位： | 北京政法职业学院 |
| |
| 摘 要： | 随着我国资产证券化的进一步发展,证券化过程中的会计与税收问题逐步凸显出来,证券化参与各方的积极性及证券化的成败将很大程度上取决于如何妥善处理会计与税收问题。
|
| 关 键 词： | 资产证券化 会计 税收 成本 |
| 文章编号： | 1672-9285（2008）01-0048-05 |
Handling of Accounting and Tax Revenue in the Asset-Backed Securitization in China |
| |
| Wu Zhifang. Handling of Accounting and Tax Revenue in the Asset-Backed Securitization in China[J]. bejing college of political science and law journal, 2008, 57(1): 48-52 |
| |
| Authors: | Wu Zhifang |
| |
| Abstract: | With the further development of the asset - backed securitization in China, problems about accounting and tax revenue in the process of securitization have emerged step by step. Participators'Enthusiasm for the securitization and the success of the securitization primarily rest with careful and skillful handling of accounting and tax revenue. |
| |
| Keywords: | asset - backed securitization accounting tax revenue cost |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
