【作者】 刘坤；

【导师】 刘继虎；

【作者基本信息】 中南大学 ， 法律， 2011， 硕士

【摘要】 证券投资基金是股票、债券等金融产品不断繁荣和创新的产物,随着基金对证券市场的作用日益凸显,人们对它的认知和信赖不断的加深,基金业得到了前所未有的快速增长。伴随着基金市场的不断壮大,由于基金市场本身的缺陷,自然会出现其自身未能解决的问题。为了证券投资基金快速平稳的发展,国家势必会利用各种手段对其进行调控,税收制度便是国家调控中不可或缺的一部分。因此为证券投资基金税收制度能规范、高效的管理基金市场,一套科学、系统的证券投资基金税法体系就变的尤其重要。本文首先对证券投资基金与税收制度的内在联系、证券投资基金税制的特性以及证券投资基金税制构建的原则等证券投资基金税制的基础理论进行了研究。在此基础上,从纳税环节、纳税主体和征税形式的角度,综合各国证券投资基金税收的实践,对证券投资基金税收制度进行了较为全面的分析。然后,再对我国现行的证券投资基金税制进行了分析和评价,发现我国证券投资基金税制存在立法、税制构成及宏观调控力局限等多方面的问题。在结合证券投资基金税制的基础理论、证券投资基金税制的分析以及我国证券投资基金税制发展的现实状况等多方因素的情况下,从法学角度上提出了完善我国证券投资基金税制的基本思想和具体的改进建议。更多还原

【Abstract】 The securities investment fund results from stocks, bonds and other financial products’prosperity and innovation. Because of the fund’s prominent role in the stock market and people’s deepening knowledge and trust of the fund, the fund industry obtains the unprecedented swift growth. With the growth of the fund market, the defects in the fund market itself will naturally arise the unsolved issues. For the rapid and smooth development of the fund, the country is bound to use economic instruments to control the fund, of which the tax system is an integral part. Therefore, in order to manage the fund market regulatorily and efficiently, a scientific and systematic fund tax law system becomes especially important.This essay studies some basic theories of tax treatments for funds such as the internal relations between the fund and the taxation system, the characteristics of the taxation system and the principles of building the taxation system and combining all the practice of foreign tax treatments for funds, makes a comprehensive study of the taxation system in China from the angle of tax segments, tax payers and form of taxation. Then the essay analyses and evaluates our current tax treatments for funds and finds that our tax treatments for funds have some problems in legislation, the construction of the taxation system and the limitation of macro-control ability. At the end, on the basis of the basic theories of tax treatments for funds, the analysis of the tax treatments for funds, the development of our tax treatments for funds et al, this essay offers the idea of improving our tax treatments for funds and gives some advices from the legal point of view.更多还原