摘要
信用风险缓释工具在我国的推行,有效满足了市场参与者管理信用风险的需要,但关于信用风险缓释工具的税务处理还处于空白。本文梳理我国关于信用风险缓释工具所得税处理的政策,结合国外经验,提出对于我国信用风险缓释工具所得税处理的政策建议。
The introduction of credit risk mitigation tool（CRM） contributes to meeting the needs of the risk manage- ment. But there are no tax policy about CRM in china. This essay puts forward suggestions about income tax policy of our CRM based on the current policy and overseas experience.
出处
《山西财政税务专科学校学报》
2013年第5期41-43,共3页
Journal of Shanxi Finance & Taxation College
