本文關(guān)鍵詞：我國私募股權(quán)投資基金稅收法律問題研究　出處：《華東政法大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 私募股權(quán)投資基金 稅收法律 附帶收益

【摘要】：私募股權(quán)投資基金連接金融行業(yè)與實(shí)體經(jīng)濟(jì)，同時也是資本增值的可靠工具。特別是在我國當(dāng)前國情之下，私募股權(quán)投資基金對于構(gòu)建多層次資本市場，緩解中小企業(yè)融資壓力，推動產(chǎn)業(yè)結(jié)構(gòu)升級，促進(jìn)科學(xué)技術(shù)進(jìn)步具有重要意義。世界各國的經(jīng)驗表明，私募股權(quán)投資基金發(fā)展情況與所在國稅收法律制度息息相關(guān)，私募股權(quán)投資市場的繁榮離不開稅收政策上的扶持。 我國自引進(jìn)私募股權(quán)投資基金以來，相應(yīng)制定了一系列稅收政策法規(guī)，也取得了一定的效果。但相較于經(jīng)濟(jì)活動的日新月異，稅收立法總是顯得滯后�，F(xiàn)行的稅收法律制度已與突飛猛進(jìn)的私募股權(quán)投資基金實(shí)踐不相適應(yīng)。目前我國私募股權(quán)投資基金稅法實(shí)踐中主要存在的問題有：缺少統(tǒng)一的私募股權(quán)投資基金立法，公司制和有限合伙制課稅規(guī)則不一，“流經(jīng)”原則貫徹不徹底，附帶收益課稅規(guī)則不明確等等。這些問題導(dǎo)致我國私募股權(quán)投資市場發(fā)展遇阻，，亟需破解之道。 除導(dǎo)言和結(jié)語，本文共分五章，主要內(nèi)容如下： 第一章是私募股權(quán)投資基金研究基礎(chǔ)，共分為兩個部分。第一部分界定了私募股權(quán)投資基金基本概念，并介紹了其主要特征和基本分類。第二部分是對私募股權(quán)投資基金法律性質(zhì)的辨析，總結(jié)出私募股權(quán)投資基金的“信托”本質(zhì)，為之后的問題探討奠定基礎(chǔ)。 第二章分別從經(jīng)濟(jì)學(xué)和稅法學(xué)兩個角度，對稅法與私募股權(quán)投資基金的關(guān)聯(lián)性進(jìn)行了分析，從理論上闡釋了稅收法律政策如何對私募股權(quán)投資基金發(fā)展產(chǎn)生作用。 第三章介紹了域外私募股權(quán)投資基金方面的稅法實(shí)踐情況，并從中概括出完善我國私募股權(quán)投資基金稅收法律制度的有益借鑒和啟示。 第四章以組織形式為切入點(diǎn)，分別解構(gòu)了我國公司制和有限合伙制私募股權(quán)投資基金的現(xiàn)行課稅規(guī)則和具體稅負(fù)狀況，并歸納出目前我國私募股權(quán)投資基金稅收法律制度的問題所在。 第五章就如何完善我國私募股權(quán)投資基金稅收法律制度提出了構(gòu)想和建議。特別是闡述了在遵循稅收法定、稅收公平及稅收效率等一般性稅法原則以外，結(jié)合私募股權(quán)投資基金“信托”本質(zhì)，應(yīng)適用實(shí)質(zhì)課稅和導(dǎo)管理論。以此為指導(dǎo)，本文提出了完善我國私募股權(quán)投資基金稅收法律制度具體構(gòu)想。 本文的創(chuàng)新之處在于：第一，明確了私募股權(quán)投資基金的信托屬性，并借此引入了實(shí)質(zhì)課稅主義和導(dǎo)管理論，作為私募股權(quán)投資基金課稅規(guī)則設(shè)計的理論依據(jù)。第二，突破了傳統(tǒng)上以組織形態(tài)作為稅法評價依據(jù)的桎梏，以公平不同組織形態(tài)下私募股權(quán)投資基金的稅收負(fù)擔(dān)而重構(gòu)課稅規(guī)則。第三，對附帶收益的所得性質(zhì)進(jìn)行了辨析，并提出了以權(quán)責(zé)發(fā)生制為方法對其進(jìn)行課稅。
[Abstract]:The private equity investment fund is connected with the financial industry and the entity economy , and is also a reliable tool for capital appreciation . In particular , under the current situation of our country , private equity investment fund is of great significance to construct multi - level capital market , to alleviate the financing pressure of small and medium - sized enterprises , to promote the upgrading of industrial structure and to promote the progress of science and technology . The experience of all countries in the world shows that the development of private equity investment fund is closely related to the country ' s tax legal system , and the prosperity of private equity investment market cannot be separated from the support of tax policy . Since the introduction of private equity investment funds , our country has set up a series of tax policy and regulations , and has achieved certain effects . However , the current tax law system has been lagged behind the rapid development of economic activity . The existing tax law system has been inconsistent with the practice of the fund of private equity investment fund . The existing problems include lack of uniform private equity investment fund legislation , unclear rules of corporate system and limited partnership tax , unclear rules , etc . These problems have led to the development of private equity investment market in our country . In addition to the introduction and conclusion , this article is divided into five chapters , the main contents are as follows : The first part is the research foundation of private equity investment fund , which is divided into two parts . The first part defines the basic concept of private equity investment fund and introduces its main characteristics and basic classification . The second part is the differentiation of the legal nature of private equity investment fund , summarizes the " trust " nature of private equity investment fund , and lays a foundation for the following problems . In the second chapter , the relationship between tax law and private equity investment fund is analyzed from two angles of economics and tax law . The third chapter introduces the tax law practice of the private equity investment fund in China , and summarizes the beneficial reference and inspiration for improving the tax legal system of private equity investment fund in China . The fourth chapter explains the current tax rules and the specific tax burden of private - equity investment funds of our company and limited partnership , and concludes the problem of the tax legal system of private equity investment funds in our country . The fifth chapter puts forward some ideas and suggestions on how to perfect the tax legal system of private equity investment fund in our country . In particular , it expounds the essence of the " trust " of private equity investment fund in the light of the principle of tax law , tax fairness and tax efficiency . The innovation of this paper is : Firstly , the trust property of private equity investment fund is clearly defined , and the theory of substantive tax and conduit is introduced as the theoretical basis for the design of tax rules of private equity investment fund . Second , it breaks through the shackles of tax law evaluation based on organizational form , and reconstructs tax rule according to the tax burden of private equity investment fund in the form of fair and different organization .

【學(xué)位授予單位】：華東政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D922.22;D922.287;D922.291.91

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