摘要
理论上存在依据不足，导致了在实践上对投资基金的税收政策也存在许多缺陷，如各地对政策的理解和执行不统一、重复征税现象的存在、该“免”未免和整体税负过重等。建议：确定合理的总体税负水平；实行以“虚拟法人”理论为基础的现代所得税制；合理选择纳税环节，采用抵免制；完善所得税体系。
Abstract The inadequate
evidence in theory results in a lot of faults of tax policies to the investment fund in practice.So
some suggestions are made that a reasonable level of overall tax burden should be established,a
modern income tax system on the basis of the theory of 'dummy legal' be carried out,taxable
level be chosen reasonablly,credit system be adopted,income taxation system be perfected and
the tax policy of portfolio funds be normalized.
出处
《税务与经济》
CSSCI
北大核心
1999年第1期29-32,共4页
Taxation and Economy
