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我国现行基金税收政策几大疑问探析
Authors
万慧勇
赵和平
Publication date
5 July 2004
Publisher
Abstract
证券投资基金是一种间接的证券投资方式,委托——代理关系是证券投资基金运作机制的核心,证券投资基金特殊的运作机理对税收制度提出了挑战。我国税法中有关基金征税的内容较少,甚至有所误解,并且在与基金相关的企业所得税、营业税、征税时机和税负公正等方面均存在严重的税制缺陷。本文从税收公平.效率入手,剖析和探讨了以上4个颇有争议的征税问题,以期对我国现行基金税收政策的研究有所裨益。国家自然科学基金资助项目(项目名称:中国金融税制设计与管理研究。项目编号:70373030)
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Last time updated on 10/06/2020