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dc.contributor.advisor廖益新
dc.contributor.author岳钦行
dc.date.accessioned2018-12-05T00:52:02Z
dc.date.available2018-12-05T00:52:02Z
dc.date.issued2017-11-28
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/166509
dc.description.abstract证券投资基金在法律形式上有公司型、合伙型和契约型三种组织形式。公司型和合伙型依据公司和合伙企业相关规定纳税。而契约型证券投资基金所得税纳税主体地位在学界有两种观点,主流的观点认为契约型证券投资基金不具有纳税主体地位,应对证券投资基金的基金份额持有人征税。这种观点往往从实质征税的角度出发,认为基金只是一种投资导管或者方式,也有从民法角度论证其不具有法人主体地位,从而不属于纳税主体的观点。如果契约型证券投资基金不具有纳税主体地位将会产生诸多的问题,比如,透过基金直接对份额持有人征税会产生提前征税,无法计算基金运营产生的成本和费用,有违税法的基本原理。本文认为,契约型证券投资基金具有纳税主体地位,应...
dc.description.abstractThere are three legal form for contractual securities investment fund to choose that are corporate, partnership and contract. Corporate type investment funds apply to company tax law. Partnership type investment funds apply to partnership tax law. There are two different viewpoints in academic field, the dominant point is that contractual securities investment fund should have the status of tax su...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=57460&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=59906
dc.subject契约型证券投资基金
dc.subject纳税主体
dc.subject所得税
dc.subjectContractual Securities Investment Fund
dc.subjectTax Subject
dc.subjectIncome Tax
dc.title契约型证券投资基金所得税纳税主体地位
dc.title.alternativeThe Status of Tax Subject of Contractual Securities Investment Fund
dc.typethesis
dc.date.replied2017-05-21
dc.description.note学位:法学硕士
dc.description.note院系专业:法学院_财税法学
dc.description.note学号:13620151150906


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