税收政策对于股权基金发展有着重要作用,尽管股权基金行业已经发展了十多年,但是配套的基金税制却跟不上行业发展的步伐。比如,缺乏统筹造成税收优惠政策大打折扣、课税要素不严谨不明晰等。尤其是所得税,我国的有关政策停留在比照个人投资者或工商企业税收政策制定的阶段。因此,股权基金税收政策还需要优化完善。 Tax policy plays an important role in the development of equity funds. Although the equity fund industry has been developing for more than a decade, the matching fund tax system can not keep pace with the development of the industry. For example, the lack of co-ordination caused greatly reduced tax incentives, tax elements are not rigorous and not clear. In particular, income tax, the relevant policies in our country stay in the stage of formulating tax policies for individual investors or business enterprises. Therefore, the equity fund tax policy also needs optimization and perfection.