neutral taxation 中文意思是什麼
neutral taxation
解釋
中性稅收-
" tax - synergy " may affect the financial decisions of the firms so that investments are undertaken, which would not have been made without taxation. if asset reorganizations of other companies are favored, for example, the tax system is not neutral in this respect. one may call this the absence of " reorganization - neutrality " in the tax system
反對給予稅收激勵政策的學者則認為，資產重組中的要約溢價主要來源於稅收節約，稅收引致的財務協同效應對公司投資決策產生影響，這種稅制的「缺乏中性」將導致私人收益和社會收益的偏離，產生效率損失。 -
However, in order for china to do securitization, we still need to solve the following problems : the lacking of enough matching laws and credit insurance and guarantee, for example, a necessary legal and regulatory framework that allows for the clear separation of assets into the spy, and clarifying the taxation issues related to asset transfers, which will determine whether the securitization vehicle is tax neutral or not
Spv聘請信用評級機構對貸款組合的信用風險進行信用評級，以揭示證券的投資風險及信用水平，作為擬定發行證券的定價和證券結構設計的依據； （ 4 ）發行貸款抵押證券； （ 5 ）資產管理與回收資產收益。通過上述的運行機制，使需要資金的發起銀行事先獲取資金，以對新項目進行投資或發放新的貸款； （ 6 ）還本付息。
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