资产证券化涉税问题的法律分析

20074,,429US-ChinaLawReview,ISSN1548-6605,USA22121.1008722.210005SPV20702005420[1](2)OriginatorSpecialPurposeVehicle,SPVSPVAsset-BackedSecuritiesABSSPV12SPVSPV【】19671982233SPV4ABS5SPV6SPV7SPV8SPVSPV1.SPVSPV1,5SPV234SPV2.SPVSPVSPVSPVSPV3.SPVSPV1SPV24212SPV3[2][3][4]25SPVSPVSPVSPVSPVabSPVaccbcdcd18[5]1.SPVSPVSPVSPVSPV26SPV2.5[6]SPVSPV27SPV1SPVSPVSPVSPV1.SPVSPVSPV1SPVSPVSPVSPVGNMAFNMAFHLMC[1](15)SPVSPV[7]SPVSPV[7]SPVSPVSPV2SPT20013SPV1SPVSPVSPV282.SPVSPVSPV3.SPVSPVWithholdTax10~30[8]SPVSPV2000111810[7]SPV[1].[M].1999.[2].[D]//2002.2002.[3].[M].1999275.[4].[M].1999177.29[5].[M].2004333.[6].[J].20016.[7].[J].20025.[8].[J].200211.LegalanalysisontaxproblemsaboutassetsecuritizationZHUDa-qi,WANGWeiAbstract:Assetsecuritizationisafinancialproductwithvitalityintheinternationalfinancefieldinrecentyears.Theexecutionanddevelopmentofassetsecuritizationisrestrictedbymanyfactorsandtaxproblemisaveryimportantfactoramongthem.Whendrawupthetaxlawofassetsecuritization,legislatorsshouldbeguidedbyTaxNeutralityprincipleandTaxEquityprincipletopreventduplicationoftaxation,reducethecostofassetsecuritizationandpushforwardthedevelopmentofassetsecuritizationinourcountry.Keywords:assetsecuritization;SPV;neutralityoftaxation