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(一)存在的主要问题1.前期亏损得不到弥补。根据税收相关政策规定,纳税人可以将亏损转入后期弥补,直接冲减以后盈利年度的应纳税所得额,减少当期应纳税款,这样既有利于税收征管,也有利于纳税人。但我国目前采用的这种只允许亏损向后结转而不允许向前结转的弥补方式,一旦私募基金发生亏损,仍要继续承担以前年度的税款,无法得到向前亏损结转所应少缴纳的税款,不利于私募股权投资基金的持续发展。
(A) the main problems exist 1. Loss can not be recovered earlier. According to tax related policies and regulations, taxpayers can turn losses into compensation in the latter part of the year and directly offset the taxable income of the next profit-making year and reduce the tax payable in the current period, which is not only beneficial to tax collection but also to taxpayers. However, China currently adopts such a method that only allows losses to be carried forward but not allowed to be carried forward. Once the private-equity funds make a loss, they still have to bear the taxes of previous years and can not obtain the carry-forward losses. Less paid tax, is not conducive to the sustainable development of private equity funds.