北京理工大学珠海学院会计与金融学院 2020 届本科毕业论文私募基金税收问题研究与筹划方案分析1北京理工大学珠海学院会计与金融学院 2020 届本科毕业论文摘要在当今世界发展日新月异，私募股权投资基金对我国经济发展起到至关重要的作用。为了发挥其自身特有的优势，促进企业的快速稳健发展，企业对于私募股权投资基金税收问题的研究将成为企业进行合理纳税筹划的重要选择。本文通过研究私募基金的相关税收优惠政策和具体案例分析，对比国内外关于私募股权投资基金的相关税收政策，从而发现我国私募股权投资基金相关税收政策目前的政策缺陷和亟待解决的问题。最后，本文通过分析我国私募股权投资基金税收体系构建的研究列举出合理相关的实例，从而提出完善我国私募股权投资基金税收政策的建议及合理的税收筹划方案。关键词：私募股权投资基金；税收问题；纳税筹划；合理避税2北京理工大学珠海学院会计与金融学院 2020 届本科毕业论文AbstractWith the rapid development in today's world, private equity investment funds play a vital role in China's economic development. In order to give play to its own unique advantages and promote the rapid and steady development of enterprises, the research on taxation issues of private equity investment funds by enterprises will become an important choice for enterprises to make reasonable tax planning. This article compares the taxation policies of private equity funds and specific case studies, and compares the taxation policies of private equity investment funds at home and abroad, and finds the current policy shortcomings and urgent problems to be solved in the taxation policies of private equity funds in China. Finally, this paper lists the reasonable and relevant examples by analyzing the research on the construction of the taxation system of private equity investment funds in China, and then puts forward suggestions for improving the taxation policy of private equity investment funds in China and reasonable tax planning schemes.Ke...
