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基金于20世纪90年代在我国正式起步。截至2016年11月底,我国境内共有公募基金3 657只,资产合计8.74万亿元;截至2016年10月底,共备案私募基金42 263只,认缴规模9.13万亿元。本文笔者重点解析公募证券投资基金管理人和投资人涉及的增值税、所得税问题,供读者在实务工作中参考。
Fund in the 20th century, 90’s official start in our country. As of the end of November 2016, there were 3,657 raised funds in total in the territory of China with a total assets of 8.74 trillion yuan. As of the end of October 2016, a total of 42,263 private equity funds were filed, with a subscription size of 9.13 trillion yuan. The author of this paper focuses on public securities investment fund managers and investors involved in the value-added tax, income tax issues for readers in the practical work for reference.