论文部分内容阅读
面对新的国际、国内形势 ,必须尽快解决银行不良资产问题。成立金融资产管理公司 ,将不良资产从商业银行剥离出来 ,是集中、迅速解决不良资产的有效途径。对金融资产管理公司实行免税政策 ,是减少金融资产管理公司的运行成本 ,推动此项金融改革顺利进行的重要措施。为了防止税收秩序出现混乱 ,税务机关在具体执行过程中应坚持四条原则 ,在具体税种的处理上 ,应分门别类 ,区别对待。
Faced with the new international and domestic situations, we must solve the problem of bad assets of banks as soon as possible. The establishment of financial asset management companies to divest nonperforming assets from commercial banks is an effective way to focus on and promptly solve the problem of nonperforming assets. The implementation of tax exemption policy for financial asset management companies is an important measure to reduce the operating costs of financial asset management companies and facilitate the smooth implementation of this financial reform. In order to prevent chaos in the tax order, the tax authorities should uphold the four principles in the specific implementation process, and should treat the specific taxes differently and treat them differently.