我国现行基金税收政策几大疑问探析（Several problems of current fund tax policy in China）.docVIP

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我国现行基金税收政策几大疑问探析（Several problems of current fund tax policy in China）.doc

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我国现行基金税收政策几大疑问探析（Several problems of current fund tax policy in China）

我国现行基金税收政策几大疑问探析（Several problems of current fund tax policy in China） Several problems of current fund tax policy in China Several problems of current fund tax policy in China -- Analysis of 2008-12-20 15:15:20 Abstract: the securities investment fund is an indirect way of securities investment, principal-agent relationship is the core mechanism of securities investment fund, the operation mechanism of the securities investment fund special challenges to the tax system. In our tax law, the content of the fund tax is less, even misunderstood, and the enterprise income tax is related to the fund. There are serious tax defects in business tax, tax timing and tax equity. This article begins with the fairness and efficiency of Taxation, analyzes and discusses the above 4 controversial taxation problems, so as to benefit the study of the current fund tax policy. Key words: Securities Investment Fund; tax policy; fund tax system First, does the fund itself apply to the enterprise income tax? Fund legal status and tax liability are closely related. There are 3 main ways of tax treatment in the world: (1) corporate fund has legal person status and must pay corporate income tax. Most of the countries with corporate funds use this kind of tax treatment. (2) contractual funds do not have legal status and are generally not taxed. Most countries, such as Japan, Korea, Belgium and so on. (3) a few countries will contract funds as virtual companies pay corporate income tax, even in individual countries need to pay personal income tax provisions, such as Australia Investment Trust Fund no object allocation, the fund itself must pay personal income tax. Chinas securities investment funds in the form of organization is contractual, according to the above international practices, can be selected from the 3 types of tax treatment. From the tax provisions of our country, the existing provisions of the fund tax does not have any exact provisions on the way the fund pays its taxes. A care