我国投资基金税收政策分析

投资基金的发展对我国证券市场的进一步完善和稳定发展有着重要的作用。然而我国的投资基金税收却存在着明显的重复课税和税负过重现象 ,极大地损害了投资基金各利益主体的切身利益 ,不利于投资基金的快速健康发展 ,可通过对投资基金管理公司免收所得税、对投资者实行优惠税率并采取代扣制方式纳税等方式来进一步完善我国税制

Analsis of Investment Funds Taxation's Problems in China

The development of investment funds is important to improve and stably develop the stock market in China.However,in China,the investment funds taxation has serious double taxation and too heavy tax burbern,which damage the interest of each related party.In view of the situation in China,this article suggests the investment funds management companies should be free of incom tax,the investor should be granled with benefical tariff and pay taxes according to withholding taxation system,which can improre the taxation system in China and creat a better taxation environment for investment fund's development.