证券投资基金税收政策的比较研究及借鉴

Comparative Studies of Taxation on Securities Investment Funds

在影响证券投资基金发展的众多因素中,税收政策发挥着十分重要的影响力。在当前的市场环境下,中国的基金税收政策还有很大的改进空间。

Tax policy is one of the key factors affecting the growth ofsecurities investment funds. A clear and sound tax polityhas been proven to be essential to the healthy growth ofthis industry. As an emerging product, investment fundshave a great outlook in China. At the current stage ofdevelopment, establishment of a sound tax policy systemwill help expand investment channels of legitimate funds,encourage stock investment, and ultimately facilitategrowth of securities market.