Reconsideration And Reconstruction Of Securities Investment Fund Rules Of Tax Law

At present, China Securities Investment Fund (To simplify, this article called multiple funds directly) industry has entered into a relatively mature stage, but still faces many problems, one of this is that the field of securities investment fund tax rules not perfect .Overall, the tax rules for securities investment funds in China shows a relatively complete system of characteristics, from the national central tax authorities issued a direct regulation of securities investment fund area normative documents which the tax, we can interpret the whole country in this area tax incentives attitude.However, this relatively complete system of securities investment fund tax, and does not fully trust securities investment funds in accordance with the legal relationship characteristics, that is, the substance of tax assessment in accordance with the Trust requirements for construction of Marxism, which led to the Securities Investment Fund areas such as income tax, sales tax levied on the issue were difficult to break. In addition, the overall tax based on the rule of law in China still need to further improve the fact that the field of securities investment funds tax problems will be presented by Law, which mainly reflected the stamp duty levied in terms of securities trading. Moreover, the field of securities investment funds from China's overall attitude to tax incentives, the problem is obvious, one very difficult for us in the present case there is good reason to support our tax incentives, which is based on investment securities Capital fund market, the role of stabilizer is difficult to set up the basis tax incentives, which makes the tax fairness we do not have the theoretical basis for amendments; Second, we class of securities investment funds to the appropriate income tax is not generally in line with international practices, we hard to say that the so-called effective tax incentives to reduce the burden of investors and promoting the development of securities investment funds.Securities investment funds in these tax issues will directly affect the fund investors and the industry itself, which requires the field in the securities investment fund tax rules to make the corresponding adjustments. In this paper, problem-solving path, the chosen principle of tax law, tax doctrine and the West in real terms in the optimal tax system of dynamic balance amended tax fairness and efficiency of the optimal tax system, as a securities investment fund tax rules Reconstruction guidance, which is based on solving the above problem has a corresponding theoretical support considerations. We found that the path used to solve the problem or is the theory generally support the basic principles of tax law, tax law in specific areas as the rules guiding the improvement is from the abstract to the concrete to adhere to the question of understanding the scientific method to solve the problem.In this article, the above-mentioned three principles, targeted to resolve the current tax rules of the Securities Investment Fund of the outstanding problems: One is based on the rule of law principle for the settlement of the tax stamp duty on securities issues; second, to trust taxation substantial tax doctrine requires tax rules for securities investment funds in China were systematically combing the field of securities investment funds focused on income tax and sales tax, the overall objective is to implement real tax burden truly securities investors and investment fund's name and in reality the tax levied; Third, to the principles of tax equity and tax efficiency of both the optimal tax system requirements, the area will be part of the securities investment fund tax rules optimization.Above the "reconstruction" of course not on the tax rules for securities investment funds in China's entirely negative, but only three principles that do not meet the requirements of the tax rules for "order out of chaos." Finally, this article will be in the field of securities investment fund tax rules for selective modification of the system after the presentation.