tax-exempt bond

According to the tax system of the security market in our country, it should be the tax policy of encouraging bond financing, in fact but plays an opposite role, a great deal of tax policies of hindering capital from disposing effectively exist at the same time.

从我国的证券市场税收制度安排来看，本该是鼓励债券融资的税收政策，实际上却起到了相反的作用，同时也存在诸多妨碍资本有效配置的税收政策。

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Mr Eerdmans said foreign investors could evade the tax by buying interest rate swaps or offshore global bonds instead, while foreign banks are now offering tax-free fixed income transactions linked to local bond rates.

文彼得表示，外国投资者可通过购买利率互换或离岸全球债券规避此税，而外国银行现在也正在推出与当地债券利率挂钩的免税固定收益业务。

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Tax advantage of bond financing

债券筹资的纳税优势

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The trend began in the 1960s, when US tax reform inspired the creation of the offshore eurodollar bond market.

这一趋势始于上世纪60年代，当时美国税收改革促使离岸欧洲美元债券市场创建。

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Due to different investors having different tax rate, whether there is tax effect in the bond market is an important issue.

通过实证比较分析，发现我国银行间债券市场收益率曲线存在税收效应。

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