摘要
本文基于我国合伙制私募股权投资基金的现状,借鉴国外经验,从明确合伙制基金属性、完善合伙制私募股权投资基金相关税制、建立反避税管理规则、建立合伙企业税收征管和数据共享机制四个方面,就如何建立与资本市场相适应的税收政策环境、实现资本市场和税收体制改革协同发展提出建议。
Based on the current situation of partnership private equity investment funds in China,the paper draws on foreign experience and makes suggestions on how to establish a tax policy environment compatible with the capital market and realize the synergetic development of capital market and tax system reform from four aspects:clarifying the attributes of partnership funds,improving the tax system of partnership private equity investment funds,establishing anti-tax avoidance management rules,and establishing tax collection and management and data sharing mechanism of partnership.
出处
《国际税收》
CSSCI
北大核心
2023年第6期25-29,共5页
International Taxation In China
关键词
合伙制
私募股权投资基金
税收政策
税收征管
Partnership
Private equity investment fund
Tax policy
Tax collection and administration
