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jin rong ye zi guan chan pin ying gai zeng he suan zheng yi dian ping xi dui cai shui [2016]140 hao he cai shui [2017]2 hao de lian he jie du
Author(s): 
Pages: 135-137
Year: Issue:  15
Journal: Finance and Accounting Monthly

Keyword:  金融业资管产品营改增保本管理费;
Abstract: 财税[2016]140号和财税[2017]2号是关于"营改增"新税制下金融业资管产品相关业务核算的两份法规文件,其对金融业资管产品涉税核算问题作了说明。作为金融监管对象中非常重要的资管产品,学术界已作了较为详细和权威的解读,但鉴于金融业务核算的复杂程度,对各类金融资管产品的实务处理仍出现了不少争议。因此以法规条文为基础,从"营改增"的影响、对保本的认定、管理费抵扣以及征税情形四个方面进行深层次评析,以期对税务实操提供建议和指引。
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