The Ministry of Finance and the SAT issued a Notice on 20 February 2006 to clarify various tax policies related to the securitization of credit assets of financial institutions (Caishui [2006] 5).

• 财政部、国家税务总局于2006年2月20日发布通知（财税[2006]5号），明确关于信贷资产证券化有关税收政策问题。