Research On The Absence And Promotion Of China’s Securities Investment Funds Of Tax Law

After years of development, the Fund has become one of the four pillars of the modernfinancial system, as its typical form of securities investment funds, to enrich the subjectfinancial types, improving the structure of the financial system, promoting efficiency plays animportant role in the financial markets, and contributed to the rapid development of China’ssecurities market for more than10years. Throughout the course of development of the fundindustry in China develop faster, and the number increased rapidly, net asset value growth wasstrong, increasingly strengthened in the status of the capital market.Many factors in influencing the development of securities investment funds, tax policyplays a crucial role. Healthy and rapid development of the fund industry is inseparable fromclear and reasonable tax policy of the Fund. China’s securities investment fund industry aftermore than10years of rapid development, but the Fund still at a coarser level of the taxsystem, there are still many problems, such as tax qualification cognizance of the Fund itself,and the long-term investment fund offers support is not enough, elements of assessmentwithout precise, clear, and so on. Therefore, optimization and perfection of China’s securityinvestment fund supporting tax policies to promote the healthy and stable development ofChina’s security investment fund has a significant meaning.The subject of this article for lack of security investment fund tax law system andoptimization. Main application specification analysis and comparative analysis of the methodsin this article, from the nature of the security investment fund and tax status, investmentincome of the Fund in areas such as taxation, tax policy discussion on the loss of China’ssecurity investment fund tax law system and its optimization and comparison by reference tothe United States, and Japan, Taiwan and other Fund tax policy on China’s security investmentfund’s proposals to reform the tax system.First of all, this article on the concept of security investment fund carried out aqualitative analysis and finds the nature trust of it. Securities investment funds classified as"popular support, generation financial management" of a trust. Then this article analysis of taxlaw theory of securities investment funds including the basic theory of tax law principles ofassessment. The third part analysis has in China Securities Investment Fund tax law system ofmissing status, point out that several area of system missing performance: tax law specification effect level low highlights tax statutory principles missing, and on Fund itselftax highlights tax main cognitive of missing, and differences of tax highlights tax law fairprinciples of missing, and income tax generation buckle generation paid point selecthighlights tax collection taxpayers interests protection of missing and General of offers policyled to tax law regulation function of missing several area content. Part IV, this paper describedthe developed state of capital markets in foreign countries and regions of the tax law systemof securities investment funds, and carried out a comparative reference and reached severalpoints of common content. Finally, this paper attempts to pass from the construction ofscientific and reasonable funds tax law system and clearly defined security investment fund’smain identity of tax law, securities investments are optimized in several ways of taxoptimization and tax incentives, and set up suitable for tax law system of China’s investmentfunds, to promote sustainable development of the fund industry and the capital market inChina.