摘要
台湾自1980年代初开始大力支持QFII发展，对经济金融发展起到积极作用。文章回顾了台湾OFII制度的演进过程，介绍了对QFII的税收优惠和亏损抵扣办法，分析了QFII审批取消后的成效，并提出若干政策建议。
Taiwan greatly supported QFII scheme since early 1980s, which played an active role in economic and financialdevelopment. The article reviews the evolution of Taiwan＇s QFII system, analyzes QFII＇s preferential tax policy andmethod for offsetting losses, examines the effects of removing QFII approval and makes several policy suggestions.
出处
《中国货币市场》
北大核心
2015年第1期39-41,共3页
China Money
