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55号文件:证券投资基金税收的主要依据证券投资基金(下简称“基金”)是一种利益共享、风险共担的集合证券投资方式。简单地讲,即通过发行基金单位,集中投资者的资金,由基金托管人托管,由资金管理人管理和运用资金,从事股票、债券等金融工具的投资,并将投资收益进行分配的一种间接投资方式。在我国,基金税收主要涉及3方面纳税主体:基金投资者、基金及基金管
Document 55: The main basis for taxation of securities investment funds Securities investment funds (hereinafter referred to as the “fund”) is a collection of securities investment with shared benefits and risk sharing. Simply put, that is, through the issuance of fund units, focus on investor funds, managed by the fund trustee, managed by the fund manager and the use of funds, investment in stocks, bonds and other financial instruments, and investment income distribution Indirect investment. In our country, the fund tax mainly involves three main taxpayers: fund investors, funds and fund management