發(fā)布時間：2018-03-10 08:22

  本文選題：稅收制度　切入點：長期投資基金　出處：《上海交通大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：放眼全球，國際長期投資基金從創(chuàng)立以來已經(jīng)取得了長足的發(fā)展，在各國資本市場中發(fā)揮著重要的作用。在長期投資基金和資本市場的發(fā)展歷程中，稅收制度始終貫穿其中。國際經(jīng)驗表明，一套行之有效的稅收制度能夠通過發(fā)揮其調(diào)節(jié)引導(dǎo)作用，，為長期投資基金和資本市場各自的發(fā)展帶來積極作用，并對兩者的良性互動產(chǎn)生深遠影響。 本文首先介紹了中國證券稅制的環(huán)境和各個投資環(huán)節(jié)的稅制征收，分析了國內(nèi)長期投資基金的運作機制和投資渠道，研究了證券稅制在中國長期投資基金和資本市場互動發(fā)展中已經(jīng)起到的積極引導(dǎo)作用和存在的缺失。隨后介紹了國際幾個重要市場證券稅制的環(huán)境和主要投資環(huán)節(jié)的稅制征收，回顧了國際長期投資基金的發(fā)展歷程以及稅收扶持政策在其發(fā)展過程中的影響，歸納了國際市場長期投資基金和資本市場相互影響的三個重要特征。重點以量化分析的方法，選取美國的養(yǎng)老基金市場為分析對象，研究了稅收優(yōu)惠政策對多種養(yǎng)老基金產(chǎn)品帶來的影響，對國際證券稅制的引導(dǎo)作用做了綜合評價。最后對我國借鑒國際經(jīng)驗的國情背景和現(xiàn)實環(huán)境以思考分析，為我國的證券稅制優(yōu)化提出了四點建議。
[Abstract]:Looking at the world, from its inception has made considerable development of international long-term investment fund plays an important role in the development of capital market in the world. In the long term investment fund and the capital market, which runs through the tax system. The international experience shows that a set of effective tax system can play its regulatory guidance role, have a positive effect on the long-term investment fund and capital market of their own development, and have a profound impact on the interaction of the two.
This paper first introduces the Chinese securities tax environment and all aspects of the investment tax collection, analyses the operation mechanism and the investment channels of domestic long-term investment funds, the securities tax system in the interactive China long-term investment funds and capital market development has played a positive role in guiding and deletion. Then introduces the main investment and several important link in international market securities tax environment tax levy, reviews the development process of the international long-term investment fund as well as the impact of tax policies in the process of its development, summarizes the three important characteristics of the international market long-term investment fund and capital market interaction. Methods focus on the quantitative analysis, selection of pension funds in the United States the market as the research object, studies the influence of tax preferential policies to bring various pension fund products, the International Securities Tax Guide We made a comprehensive evaluation of the role. Finally, based on the analysis of the background and reality of our country's international experience, we put forward four suggestions for the optimization of China's securities tax system.

【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42;F832.51

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本文編號：1592521