Study On The Taxation System Of Funds

Since 1990s, unprecedented growth has taken place in the funds, which has displayed great vitality and energy and also foretell a huge space for future development. In modern economy, fund is gaining an increasingly important status, the proficiency of which would be one of the decisive factors in the economic development.This thesis, with the taxation system of funds as the main object of study, intends to make a scientific and realistic study of the development of the fund market in our country through integrating theory with practice, comparison and standardized analysis and then through comparative analysis of the taxation system of those countries and regions with mature fund market moves on to apply the latest research outcome in this field in the practice of fund investment in our country. This thesis consists of six parts. The first part is introduction. In the second part, the taxation effects of the funds are discussed. Then is followed the third part which focuses on the analysis of the taxation system of our country. The fourth part makes a comparative study of the taxation system abroad and discusses how to introduce to our country. Optimization of the taxation system of the funds is of the major concern in fifth part. And the last part is the conclusion.Based on the foreign experience and the present situation and development of fund business in our country, this thesis proposes that the taxation system of the funds be reformed and adjusted. First, to decide appropriately on the principles of the taxation policy of funds in our country. Second, to ascertain the duty free identity of the funds. Third, to perfect the taxation system of the funds and make a transition from indirect to direct tax. Fourth, to determine a reasonable and fair level of the tax rate. Fifth, to make clear preferential tax policy. Sixth, to reinforce tax collection and supervision to get rid of loopholes.