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Study on Fiscal and Taxation Policy of Our Open-end Fund Sales Charges

Author: ZhangRongMei
Tutor: YangYi
School: Jilin University
Course: Marxism in China
Keywords: Securities Investment Fund Open-end fund Open-end fund sales charges
CLC: F812.0
Type: Master's thesis
Year: 2010
Downloads: 63
Quote: 0
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Abstract


As China's macro economy maintained steady and rapid growth of long-term , China's securities investment fund industry, especially in open-end funds has been rapid and steady development. It is not only for the entire stock market plays an important role in China's national economy but also occupy a very important position. However, compared with developed countries , China's fund industry, the rise of late, with the matching fund industry is lagging behind the systems and policies , regulations and policies related regulations generally vague , too principled , resulting in the specific implementation of the fund management company , in accordance with his own understanding their own ways, the lack of standardization and uniformity , the rapid development of the fund industry and institutional policies uncoordinated, disjointed and other issues has become increasingly evident , the paper only from the open-end fund sales charges begin to analyze the financial tax policy , through the fund industry in-depth investigation , combined with fund industry practice operations, summed up with the current cost of sales of open-end funds related to fiscal policy , the accounting aspects of the outstanding problems , respectively, from the institutional policy status quo, existing problems, the impact of other aspects of analysis, and proposed countermeasures recommendations in order for our open-end fund sales charges the standard management play a constructive role in promoting China's fund sales market orderly, steady and healthy development.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Principle of policy and its elaborate
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