一、基金及其纳税主体定位通常,基金是一种利益共享、风险共担的集合投资方式,通过公开或者非公开募集,集中民众的资金,由基金托管人托管,基金管理人管理和运用资金,从事股票、债券、股权等金融工具投资,并将投资收益按基金投资人的投资比例或者合同约定进行分配的一种间接投资方式。实践中有各种不同的基金运作方式,比如基金采用的组织形式有公司型、合伙型、契约型,取得的收入有来源于投资对象的分红、也有转让价差收 First, the positioning of the fund and its taxpayers Usually, the fund is a kind of collective investment with the benefit sharing and risk sharing. The funds are collected by the fund trustees through open or non-public fund-raising and centralized public fund management. The fund managers manage and use the funds , Investing in financial instruments such as stocks, bonds and equities, and allocating investment income according to the investment proportion of the fund investors or the contractual agreement. In practice, there are various ways of fund operation. For example, the organizational forms adopted by the fund include company type, partnership type and contract type. The revenue obtained from the investment has a dividend from the investment target and a transfer price spread