证券投资基金税收政策的比较研究及其借鉴

Comparative Study and Reference on Tax Policy of Mutual Fund

目前证券投资基金在国内市场上快速发展,但是相应的税收体制并不明晰,优惠支持力度偏小,基金本身对税收政策的运用也较为滞后。发达市场的经验表明,清晰合理的基金税收政策能促进基金行业健康快速发展。本文研究了基金税收的理论特征、现行规定和缺陷,通过比较其他国家的税收政策,提出我国完善基金税收政策的建议。

Although the mutual fund grows fast in domestic market nowadays, the relevant taxation mechanism is not so clear that it doesn' t offer enough support for the development of the mutual fund, and the fund itself is lagging behind in applying the taxation policy. The experience of the developed market shows that a reasonable tax policy would healthily boost the development of the mutual fund. The following research refers to the theoretical characters and the limitation of the tax policy of the mutual fund. By comparing with the tax mechanism of other countries, the article put forward some suggestions for a better policy of mutual fund taxation in China.