要加强对证券业营业税的征管

• 作 者: 张毅 平祁汉桥
• 出 处: 中国税务
• 发表日期: 1999年02期
• 关键词: 买入返售 地方税务局 金融商品转让 同业拆借 湖北省武汉市 桥口 卖出价

证券买入返售业务又称证券回购业务，指的是一家证券商与另一家证券商签订合同或协议，先将证券出让给对方，待合同规定的时间到期后，再按合同约定的价格从对方购回原来的证券。通过这一业务，卖出又购回证券的证券商可以及时补充现金不足，灵活筹措所需资金，对方也可以...

Securities buy back to sell business, also known as securities repurchase business, refers to a securities firm and another securities firm to sign a contract or agreement, the first to sell the securities to each other until the expiration of the contract time, then the contract The price repurchases the original securities from each other. Through this business, securities firms that sell and repurchase securities can make up for the lack of cash in a timely manner and make the necessary funds available. The other party can also ...