加强有限合伙制私募基金税收征管的建议

发布时间：2018-05-22 15:15

本文选题：有限合伙制 + 私募基金　；参考：《税务研究》2017年10期

【摘要】：近年来,有限合伙制私募基金在迅猛发展的同时,基金的组成架构也在悄然发生变化。如何在这种新架构、新模式下完善税收政策、加强税收征管是摆在我们面前的重要课题。本文简述了当前有限合伙制私募基金税收征管的现状与难点,认为造成有限合伙制私募基金税收征管难度较大的原因是征纳信息不对称、管理流程不畅通、管理制度不完善。而要解决这些难点,就必须及时掌握纳税人真实可靠的第一手信息,进一步梳理有限合伙制私募基金管理流程,建立健全具有针对性、可操作性的管理制度。
[Abstract]:In recent years, with the rapid development of limited partnership private funds, the composition of the fund structure is also quietly changing. How to perfect the tax policy and strengthen the tax collection and management under this new structure and new mode is an important subject in front of us. This paper briefly introduces the current situation and difficulties of the tax collection and management of the limited partnership private equity fund, and points out that the reasons that cause the difficulty in the tax collection and management of the limited partnership private equity fund are the asymmetry of the collection and payment information, the unsmooth management process and the imperfect management system. In order to solve these difficulties, we must grasp the real and reliable first-hand information of taxpayers, further comb the management process of limited partnership private equity fund, and establish and improve the management system with pertinence and maneuverability.
【作者单位】：江苏省苏州市昆山地方税务局;
【分类号】：F812.42;F832.51

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