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基金市场热度较高——私募基金更是让人趋之若鹜。对于基金公司及基金投资者(包括个人投资者和法人投资者),在基金存续过程中通常都会涉及哪些税收问题呢?一、基金公司涉税政策(一)企业所得税《财政部国家税务总局关于企业所得税若干优惠政策的通知》(财税[2008]1号)第二条第(一)款规定,对证券投资基金从证券市场中取得的收入,包
Fund market is hot - private equity funds is even more impressive. For the fund companies and fund investors (including individual investors and corporate investors), in the process of the survival of the Fund will usually involve what tax issues? First, the fund company tax policy (a) corporate income tax "State Administration of Taxation on the Article 2 (1) of the Notice on Several Preferential Policies for Enterprise Income Tax (Cai Shui [2008] No. 1) stipulates that the income received by the securities investment fund from the securities market, including the package