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属于QFII的境外投资基金进入我国,无论是属于公司、合同关系或信托关系,本文统一界定为境外集体投资。在境外集体投资的税制规定上,将境外集体投资作为纳税人看待,按正常税率和正常税基纳税,对境外集体投资的征税与对境外集体投资中的个别投资者的征税一体化看待,取消对境外集体投资的个人投资者的征税。
Overseas investment funds belonging to QFII enter China, whether they belong to the company, contractual relationship or trust relationship, this article is defined as the collective overseas investment. In the tax provisions of overseas collective investment, the overseas collective investment as a taxpayer, according to the normal tax rate and normal tax base tax, the collective tax on overseas investment and the collective investment of overseas investors in the integration of taxation , Abolishing the tax on individual investors who collectively invest overseas.