【作者】 施萍；

【导师】 贝政新；

【作者基本信息】 苏州大学 ， 金融学， 2007， 硕士

【摘要】 20世纪90年代以来,证券投资基金得到了前所未有的快速增长,所体现出的巨大活力、所释放出的巨大能量,以及未来将具有的巨大发展空间也可见一斑。在现代经济运行中,证券投资基金的地位日益显现,其效率的高低成为整个经济发展的一个重要因素。本文将证券投资基金税收制度作为研究对象,采用规范分析、理论与实践相结合及比较研究方法,对我国证券投资基金市场的发展给予科学的、符合实际的评述,同时对海外证券投资基金市场较为发达的国家和地区的证券投资基金税收制度进行了比较分析,将海外在这一领域内的最新研究成果、操作模式和取得的成果运用于我国证券投资基金实际情况。本文的主要内容分为六部分:第1部分导论,第2部分证券投资基金的税收效应分析,第3部分我国证券投资基金税收制度分析,第4部分海外证券投资基金税收制度的比较和借鉴,第5部分我国证券投资基金税收制度的优化,第6部分结束语。结合国外经验和我国证券投资基金业的现状与发展趋势,本文提出我国证券投资基金税制改革与调整的政策建议:第一,合理界定中国证券投资基金税收政策的基本原则。第二,明确证券投资基金的非纳税主体身份。第三,完善我国的证券投资基金税制,逐步由间接税转向直接税。第四,确定合理的总体税率水平,公平税负。第五,设计清晰的税收优惠政策。第六,强化征管、堵塞漏洞。更多还原

【Abstract】 Since 1990s, unprecedented growth has taken place in the funds, which has displayed great vitality and energy and also foretell a huge space for future development. In modern economy, fund is gaining an increasingly important status, the proficiency of which would be one of the decisive factors in the economic development.This thesis, with the taxation system of funds as the main object of study, intends to make a scientific and realistic study of the development of the fund market in our country through integrating theory with practice, comparison and standardized analysis and then through comparative analysis of the taxation system of those countries and regions with mature fund market moves on to apply the latest research outcome in this field in the practice of fund investment in our country. This thesis consists of six parts. The first part is introduction. In the second part, the taxation effects of the funds are discussed. Then is followed the third part which focuses on the analysis of the taxation system of our country. The fourth part makes a comparative study of the taxation system abroad and discusses how to introduce to our country. Optimization of the taxation system of the funds is of the major concern in fifth part. And the last part is the conclusion.Based on the foreign experience and the present situation and development of fund business in our country, this thesis proposes that the taxation system of the funds be reformed and adjusted. First, to decide appropriately on the principles of the taxation policy of funds in our country. Second, to ascertain the duty free identity of the funds. Third, to perfect the taxation system of the funds and make a transition from indirect to direct tax. Fourth, to determine a reasonable and fair level of the tax rate. Fifth, to make clear preferential tax policy. Sixth, to reinforce tax collection and supervision to get rid of loopholes.更多还原