关于完善私募基金税收政策和管理的建议  

Some Suggestions on Improving the Tax Policy and Management of Private Equity Funds

作　　者：张清华 ZHANG Qinghua

机构地区：[1]国家税务总局驻北京特派员办事处

出　　处：《国际税收》2023年第6期19-24,共6页International Taxation In China

摘　　要：近年来,我国金融市场制度不断健全,多层次的资本市场逐渐成熟。私募基金作为我国资产管理行业的后起之秀发展迅速,为拓展企业融资渠道、支持创业创新、盘活居民财富等发挥了重要作用。但由于私募基金具有多层嵌套、收入隐蔽等特点,给税收征管带来了诸多挑战。本文分析了近年来我国私募基金的发展概况,研究私募基金行业存在的税收监管较难、涉税事项复杂等问题,提出了完善私募基金涉税政策、探索信息化链式监管方式等建议,以期更好地促进私募基金行业发展,提供更加公平化、法治化的资本市场政策环境。In recent years,China’s financial market system has been continuously improved and the multi-level capital market has gradually matured.As a rising star in China’s asset management industry,the private equity funds have developed rapidly,playing an important role in expanding enterprise inancing channels,supporting entrepreneurship and innovation,and revitalizing residents’wealth.However,due to the multi-layer nesting and possible hidden income of private equity funds,it challenges tax collection and management in the meanwhile.This paper analyzes the development situation and related problems of private equity funds in China in recent years,and puts forward relevant suggestions to ensure the better development of private equity industry and provide a more equitable and law-based capital market policy environment,including improving the tax-related policies of private equity funds,and exploring the information chain supervision mode.

关 键 词：私募基金 增值税 所得税 税收政策 税收征管 

分 类 号：F810.42[经济管理—财政学]