我国基金课税若干问题探讨

近年来我国的基金业发展迅速,在经济生活中和证券市场上扮演着越来越重要的角色。但是,我国的基金税制建设却无法满足基金发展的需求。本文就基金交易和赎回的课税、基金资产投资收益的课税以及基金未实现利得的课税等若干问题进行探讨。文章侧重分析基金作为一种有别于投资者直接投资于证券市场的“间接投资”方式,在基金税制设计上应加以考虑的税收处理。

A Probe into the Taxation of Fund

With the development of the financial market, fund has played a more and more important role in the economic life of Chinese people. But the fund taxation cannot satisfy the development of fund industry. This paper is to probe into some problems on fund taxation, especially into the difference on tax between the indirect investment by the fund and the direct investment by the investors themselves.