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《我國現(xiàn)行基金稅收政策幾大疑問探析（several problems of current fund tax policy in china）》由會員上傳分享，免費在線閱讀，更多相關(guān)內(nèi)容在教育資源-天天文庫。
1、我國現(xiàn)行基金稅收政策幾大疑問探析（SeveralproblemsofcurrentfundtaxpolicyinChina）SeveralproblemsofcurrentfundtaxpolicyinChinaSeveralproblemsofcurrentfundtaxpolicyinChina--Analysisof2008-12-2015:15:20Abstract:thesecuritiesinvestmentfundisanindirectwayofsecuritiesinvestment,principal-agentrelatio
2、nshipisthecoremechanismofsecuritiesinvestmentfund,theoperationmechanismofthesecuritiesinvestmentfundspecialchallengestothetaxsystem.Inourtaxlaw,thecontentofthefundtaxisless,evenmisunderstood,andtheenterpriseincometaxisrelatedtothefund.Thereareserioustaxdefectsinbusinesstax,ta
3、xtimingandtaxequity.ThisarticlebeginswiththefairnessandefficiencyofTaxation,analyzesanddiscussestheabove4controversialtaxationproblems,soastobenefitthestudyofthecurrentfundtaxpolicy.Keywords:SecuritiesInvestmentFund;taxpolicy;fundtaxsystemFirst,doesthefunditselfapplytotheente
4、rpriseincometax?Fundlegalstatusandtaxliabilityarecloselyrelated.Thereare3mainwaysoftaxtreatmentintheworld:(1)corporatefundhaslegalpersonstatusandmustpaycorporateincometax.Mostofthecountrieswithcorporatefundsusethiskindoftaxtreatment.(2)contractualfundsdonothavelegalstatusanda
5、regenerallynottaxed.Mostcountries,suchasJapan,Korea,Belgiumandsoon.(3)afewcountrieswillcontractfundsasvirtualcompaniespaycorporateincometax,eveninindividualcountriesneedtopaypersonalincometaxprovisions,suchasAustraliaInvestmentTrustFundnoobjectallocation,thefunditselfmustpayp
6、ersonalincometax.China'ssecuritiesinvestmentfundsintheformoforganizationiscontractual,accordingtotheaboveinternationalpractices,canbeselectedfromthe3typesoftaxtreatment.Fromthetaxprovisionsofourcountry,theexistingprovisionsofthefundtaxdoesnothaveanyexactprovisionsonthewaythef
7、undpaysitstaxes.Acarefulstudyisnotdifficulttofind,Chinaandtherelatedtaxprovisionsandfundstofundtaxvaguelyhintedattheidentity,andcanbeunderstoodas:thefundthatthecorporateincometax,paidbythefundmanager.Forexample,fundsobtainedfromthesecuritiesmarketrevenue,includingincomespread
8、stradingstocks,bonds,stockdividends,dividendincome,interestincomebon
