我国私募股权投资基金税收法律问题研究

发布时间：2018-01-14 20:30

本文关键词：我国私募股权投资基金税收法律问题研究　出处：《华东政法大学》2014年硕士论文　论文类型：学位论文

【摘要】：私募股权投资基金连接金融行业与实体经济，同时也是资本增值的可靠工具。特别是在我国当前国情之下，私募股权投资基金对于构建多层次资本市场，缓解中小企业融资压力，推动产业结构升级，促进科学技术进步具有重要意义。世界各国的经验表明，私募股权投资基金发展情况与所在国税收法律制度息息相关，私募股权投资市场的繁荣离不开税收政策上的扶持。我国自引进私募股权投资基金以来，相应制定了一系列税收政策法规，也取得了一定的效果。但相较于经济活动的日新月异，税收立法总是显得滞后。现行的税收法律制度已与突飞猛进的私募股权投资基金实践不相适应。目前我国私募股权投资基金税法实践中主要存在的问题有：缺少统一的私募股权投资基金立法，公司制和有限合伙制课税规则不一，“流经”原则贯彻不彻底，附带收益课税规则不明确等等。这些问题导致我国私募股权投资市场发展遇阻，，亟需破解之道。除导言和结语，本文共分五章，主要内容如下：第一章是私募股权投资基金研究基础，共分为两个部分。第一部分界定了私募股权投资基金基本概念，并介绍了其主要特征和基本分类。第二部分是对私募股权投资基金法律性质的辨析，总结出私募股权投资基金的“信托”本质，为之后的问题探讨奠定基础。第二章分别从经济学和税法学两个角度，对税法与私募股权投资基金的关联性进行了分析，从理论上阐释了税收法律政策如何对私募股权投资基金发展产生作用。第三章介绍了域外私募股权投资基金方面的税法实践情况，并从中概括出完善我国私募股权投资基金税收法律制度的有益借鉴和启示。第四章以组织形式为切入点，分别解构了我国公司制和有限合伙制私募股权投资基金的现行课税规则和具体税负状况，并归纳出目前我国私募股权投资基金税收法律制度的问题所在。第五章就如何完善我国私募股权投资基金税收法律制度提出了构想和建议。特别是阐述了在遵循税收法定、税收公平及税收效率等一般性税法原则以外，结合私募股权投资基金“信托”本质，应适用实质课税和导管理论。以此为指导，本文提出了完善我国私募股权投资基金税收法律制度具体构想。本文的创新之处在于：第一，明确了私募股权投资基金的信托属性，并借此引入了实质课税主义和导管理论，作为私募股权投资基金课税规则设计的理论依据。第二，突破了传统上以组织形态作为税法评价依据的桎梏，以公平不同组织形态下私募股权投资基金的税收负担而重构课税规则。第三，对附带收益的所得性质进行了辨析，并提出了以权责发生制为方法对其进行课税。
[Abstract]:The private equity investment fund is connected with the financial industry and the entity economy , and is also a reliable tool for capital appreciation . In particular , under the current situation of our country , private equity investment fund is of great significance to construct multi - level capital market , to alleviate the financing pressure of small and medium - sized enterprises , to promote the upgrading of industrial structure and to promote the progress of science and technology . The experience of all countries in the world shows that the development of private equity investment fund is closely related to the country ' s tax legal system , and the prosperity of private equity investment market cannot be separated from the support of tax policy . Since the introduction of private equity investment funds , our country has set up a series of tax policy and regulations , and has achieved certain effects . However , the current tax law system has been lagged behind the rapid development of economic activity . The existing tax law system has been inconsistent with the practice of the fund of private equity investment fund . The existing problems include lack of uniform private equity investment fund legislation , unclear rules of corporate system and limited partnership tax , unclear rules , etc . These problems have led to the development of private equity investment market in our country . In addition to the introduction and conclusion , this article is divided into five chapters , the main contents are as follows : The first part is the research foundation of private equity investment fund , which is divided into two parts . The first part defines the basic concept of private equity investment fund and introduces its main characteristics and basic classification . The second part is the differentiation of the legal nature of private equity investment fund , summarizes the " trust " nature of private equity investment fund , and lays a foundation for the following problems . In the second chapter , the relationship between tax law and private equity investment fund is analyzed from two angles of economics and tax law . The third chapter introduces the tax law practice of the private equity investment fund in China , and summarizes the beneficial reference and inspiration for improving the tax legal system of private equity investment fund in China . The fourth chapter explains the current tax rules and the specific tax burden of private - equity investment funds of our company and limited partnership , and concludes the problem of the tax legal system of private equity investment funds in our country . The fifth chapter puts forward some ideas and suggestions on how to perfect the tax legal system of private equity investment fund in our country . In particular , it expounds the essence of the " trust " of private equity investment fund in the light of the principle of tax law , tax fairness and tax efficiency . The innovation of this paper is : Firstly , the trust property of private equity investment fund is clearly defined , and the theory of substantive tax and conduit is introduced as the theoretical basis for the design of tax rules of private equity investment fund . Second , it breaks through the shackles of tax law evaluation based on organizational form , and reconstructs tax rule according to the tax burden of private equity investment fund in the form of fair and different organization .

【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.22;D922.287;D922.291.91

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