| 美国经验与推动我国投资基金市场的跨越式发展 |
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| 引用本文： | 邓金堂,赵毅峰.美国经验与推动我国投资基金市场的跨越式发展[J].软科学,2002,16(3):40-42,48. |
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| 作者姓名： | 邓金堂 赵毅峰 |
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| 作者单位： | 1. 西南科技大学财经学院,四川,绵阳,621002
2. 四川省21世纪议程管理中心,四川,成都,610001 |
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| 摘 要： | 美国税收政策在美国投资基金市场的发展中发挥了重要作用。美国的经验表明,在我国投资基金市场跨越式发展过程中必须建立科学的、有效率的投资基金税收政策体系,保护基金投资者利益是投资基金税收政策的核心,必须科学定位投资基金税收政策的功能和机制。
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| 关 键 词： | 美国经验 投资基金市场发展 投资基金税收政策 |
| 文章编号： | 1001-8409(2002)03-0040-03 |
American Experiences and Promoting the Development of Investment Fund Market in China by Leaps and Bounds |
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| DENG Jin-tang ,ZHAO Yi-feng.American Experiences and Promoting the Development of Investment Fund Market in China by Leaps and Bounds[J].Soft Science,2002,16(3):40-42,48. |
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| Authors: | DENG Jin-tang ZHAO Yi-feng |
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| Institution: | DENG Jin-tang 1,ZHAO Yi-feng 2 |
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| Abstract: | American tax policy plays an important role in the development of investment fund market.American experiences show that effective and scientific investment tax policy system must be established for the development of Chinese investment fund market by leaps and bounds.Since the core of investment fund tax policy is to protect the interest of fund investors,the functions and mechanisms of investment fund tax policy must be scientifically orientated. |
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| Keywords: | American experiences investment fund market development investment fund tax policy |
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