公司型基金:中国基金业发展的战略选择

公司型基金现已成为世界基金组织模式的主流形式，而我国到目前为止全是单一的契约型基金。相对于契约型基金的固有缺陷而言，公司型基金有契约型基金无可比拟的制度优势。基于此，公司型基金应该成为我国未来基金业发展的主要政策取向。为此，必须在法律上明确界定公司型基金的法律性质以及处理好公司型基金与契约型基金的税负均衡问题。

The Corporate Fund : the Strategic Choice of the Chinese Mutual Fund Industry Development

The corporate fund has become now the main form of mutual fund in the world. But contractual fund is the only form in our country. Being used as comparison, the contractual fund contains inborn defects. The corporate fund contains more system advantages. According to this, the corporate fund should become the main policy alternative in the development of future fund industry of our country. Therefore, it is necessary to define the law nature of corporate fund clearly and definitely. And so necessary is to achieve a balance of tax burden between the corporate fund and the contractual fund