| 我国开放式基金税收政策现状及其优化 |
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| 引用本文： | 邢天添.我国开放式基金税收政策现状及其优化[J].石家庄学院学报,2004,6(5):37-40. |
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| 作者姓名： | 邢天添 |
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| 作者单位： | 天津财经大学,财政系,天津,300222 |
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| 摘 要： | 开放式基金作为市场的投资主体,在提高投资者的投资理念,降低市场风险方面充当着重要的角色。在我国,目前与开放式基金发展相配套的税收政策,从体制上说还存在一些缺陷。完善及优化配套的税收政策,将会极大地推动我国开放式基金的发展,并对我国证券市场产生深远的影响。
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| 关 键 词： | 开放式基金 所得税 营业税 交易印花税 |
| 文章编号： | 1008-6188(2004)05-0037-04 |
| 修稿时间： | 2004年5月18日 |
China's taxation system on the open-ended fund:its present situation and optimization |
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| XING Tian-tian.China''''s taxation system on the open-ended fund:its present situation and optimization[J].Journal of Shijiazhuang University,2004,6(5):37-40. |
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| Authors: | XING Tian-tian |
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| Abstract: | The open-ended fund,as the investment subject of the market,is very important for enhancing the theory of investment,improving investors and reducing the risk of the market.As far as the situation of our country is concerned,there are some faults in our taxation system with the development of the open-ended fund.The growth of the open-ended fund will be caused by the tax optimization,which brings the great improvement to our security market. |
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| Keywords: | open-ended fund income tax business tax stamp tax |
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