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目前,全球投资基金的资产规模超过10万亿美元,已成为一个重要的金融产业。与基金业的高速发展相适应,世界上许多国家和地区特别是证券市场相对完善、经济发展水平较高的发达国家和地区,在基金税制上进行了许多卓有成效的探索。我国的基金业目前正处于起步阶段,还没有一套完善的基金税制。但我们可以借鉴国外发达国家有关基金课税的一些做法,为我国基金业的发展提供制度上的保障。
Currently, the global investment fund has an asset size of more than 10 trillion U.S. dollars and has become an important financial industry. In line with the rapid development of the fund industry, many countries and regions in the world have conducted many fruitful explorations in fund taxation, especially in the developed countries and regions where the securities market is relatively sound and the level of economic development is relatively high. China’s fund industry is currently in its infancy, there is no set of perfect fund tax system. However, we can learn from the practices of the taxation of funds in developed countries and provide institutional guarantees for the development of China’s fund industry.