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A Study on Tax Treatments for Securities Investment Fund in China

Author: LiuKun
Tutor: LiuJiHu
School: Central South University
Course: Legal
Keywords: tax treatments for funds basic theories taxation system analysis taxation system improvement
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 63
Quote: 0
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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.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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