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当前,对证券投资基金课税存在问题的症结在于其法律性质和地位,从证券投资基金财产的独立性、基金外部管理者的运行架构以及运行效果可以看出,证券投资基金具有组织体的特性,并具有独立的税法主体资格。在明确这些问题后,可以分别从证券投资基金、基金管理人和托管人、投资者三个不同的纳税主体来重新构建我国的证券投资基金税制。
At present, the crux of the existing problems of taxation of securities investment funds lies in its legal nature and status. From the independence of securities investment fund assets, the operating structure of the fund’s external managers and its operational effects, it can be seen that the securities investment funds have the characteristics of organizations , And has an independent tax law the main qualification. After clarifying these issues, we can reconstruct our country’s securities investment fund tax system from three different taxpayers, namely, securities investment fund, fund manager, custodian and investor respectively.