证券投资基金课税分析  

Analysis on Taxation of Securities Investment Fund

作　　者：胡浩[1] 

机构地区：[1]财政部科研所研究生部,北京100040

出　　处：《税务与经济》2000年第2期29-31,共3页Taxation and Economy

摘　　要：完善我国投资基金的税收政策可从以下几个方面入手：避免“双重课税”，实行税收归集抵免制；对基金的各类所得尽快实行统一税率，加强政策的可操作性，等等。In order to perfect our tax policy of capital fund, some measures should be taken as the following: avoiding double taxation, carrying out imputation system, exercising consolidated tax rate to all kinds of funds and put the policies into effect, etc.

关 键 词：证券投资基金 契约型基金 归集抵免制 税收 中国 

分 类 号：F810.42[经济管理—财政学] F812.42