Study On The Legal Problems Of Contractual Fund Income Tax

Abstract:Our securities investment funds are contractual funds. Compeared with company funds, contractual fund is a legal concept of funds, it does not refer to a particular individual funds, but a manifestation of the class fund. As one involved in the main financial markets, it is also an investment tool in the investment activities of the financial markets,which will inevitably involve tax issues. Income tax is one of the important tax in fund market.Research on the issue taxable contractual funds, we need to explore the basis of the theory of contractual taxable funds and basic methods of theoretical premise on different subjects in different applications,study different income tax aspects of behavior and distinguish accurately define the tax payer, tax aspects and tax incentives.The basic theory of contractual tax proceeds fund is the essence of taxation theory. Substantive tax theory actually contains the essence of the legal principle of taxation, a basic theoretical principles and the actual beneficiaries of taxation. This theory determine the subject, select and develop the tax aspects of tax incentives,and played a very important role in the whole paper. Compared with company funds, contract funds in taxable income taken a single link taxed on the tax payer. On the slection of tax payer, tax aspects,and preferential tax policies, we determine to Identifie the resulting tax payer contractual fund as the taxable investors payer,and will be determined as part of the tax revenue distribution chain. In the choice of tax incentives, combined with the existing preferential terms of the provisions of taxable funds, point out that contractual fund proceeds of tax incentives should be established from tax deferral, low tax rates and tax exemptions.