在信贷资产证券业务中，对（）暂不征收印花税。

2023-05-27

A:受托机构与贷款服务机构签订的委托管理合同
B:受托机构从借贷资产信托报告中取得的贷款利息
C:发起机构与受托机构签订的信托合同
D:发起机构、受托机构专门设立的资金账簿

参考答案：ACD

《关于信贷资产证券化有关税收政策问题的通知》规定，暂不征收印花税的情形包括：①合同免税。a.发起机构与受托机构之间签订的关于信贷资产信托之《信托合同》；b.受托机构与贷款服务机构之间签订的关于信贷资产管理之《委托管理合同》。②交易免税③专门资金账簿免税：a.发起机构为信贷资产证券化业务而专门设立的资金账簿；b.受托机构为信贷资产证券化业务而专门设立的资金账簿。

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