摘要
国际私募股权基金是我国企业在二级市场之外吸引外资的重要渠道之一,其主要形式是合格境外有限合伙人在我国境内设立的有限合伙型基金。本文通过对国际私募股权基金的国内相关税收法规和征管措施、国外税收政策和征管经验等进行研究,重点就合格境外有限合伙人基金涉税问题提出完善政策、规范征管等对策建议,为更好发挥我国国际私募股权基金的作用提供决策参考。
The international private equity funds are one of the important channels for Chinese enterprises to attract foreign investment outside the secondary market.The main form of international private equity funds is set up in China by the qualiied foreign limited partner(QFLP).This paper studies the relevant domestic tax regulations and management measures of international private equity funds,and also studies foreign tax policies and management experience.Finally,this paper puts forward countermeasures and suggestions to improve policies and standardize management on the tax-related issues of QFLP funds,so as to provide a better environment for the development of international private equity funds.
作者
中国国际税收研究会课题组
付树林
戴亚非
A Research Group of China International Taxation Research Institute
出处
《国际税收》
CSSCI
北大核心
2023年第6期12-18,共7页
International Taxation In China
关键词
国际私募股权基金
税收
新发展格局
高质量发展
International private equity funds
Taxation
New development pattern
High-quality development
