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近期,财政部、国家税务总局下发《关于期货投资者保障基金有关税收政策继续执行的通知》(财税[2013]80号,以下简称80号文)和《关于保险保障基金有关税收政策继续执行的通知》(财税[2013]81号,以下简称81号文)明确,对期货投资者保障基金(以下简称期货保障基金)和保险保障基金继续予以税收优惠政策。本文针对主要涉及税种优惠政策进行归纳分析。
Recently, the Ministry of Finance and the State Administration of Taxation issued the Circular on the Continued Implementation of the Relevant Tax Policies on Futures Investor Protection Funds (Cai Shui [2013] No. 80, hereinafter referred to as Circular 80) and the “Continuing Implementation of the Relevant Tax Policies on Insurance Protection Funds” (Cai Shui [2013] No. 81, hereinafter referred to as Circular 81) explicitly stipulated that the preferential taxation policies should be continued on the Futures Investor Protection Fund (hereinafter referred to as the Futures Protection Fund) and the Insurance Protection Fund. This article mainly deals with tax incentives preferential analysis.