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笔者结合企业通过基金公司向金融机构融资的案例,对相关的财税处理进行分析。例:某金融机构A将资金1.6亿元投资到有限合伙基金公司B中,基金公司B将资金1.6亿元投资到项目公司C中。项目公司C获得投资额2亿元,其中企业D投资4000万元,基金公司投资1.6亿元。下面分别就金融机构A不同的三个投资方案的财税处理进行分析。方案一:项目公司C每年支付有限合伙基金公司
Based on the case of enterprises financing to financial institutions through fund companies, the author analyzes related fiscal and taxation treatments. Example: A financial institution A will invest 160 million yuan in funds to the limited partnership fund company B, fund company B will invest 160 million yuan of funds to the project company C in. Project Company C received an investment of 200 million yuan, of which D invested 40 million enterprises, fund companies to invest 160 million yuan. The following separately on the financial institutions A different three investment programs tax treatment analysis. Option One: Project Company C pays Limited Partnership Fund each year