Research on Tax Law of Private Equity Fund

被引:0
|
作者
Wang, Xiu-xia [1 ]
机构
[1] Siping Vocat Coll, Siping 136000, Peoples R China
来源
INTERNATIONAL CONFERENCE ON INFORMATION, COMPUTER AND EDUCATION ENGINEERING (ICICEE 2017) | 2017年
关键词
Private Equity Fund; Enterprise Income Tax Law; Individual Income Tax Law; Tax Concessions;
D O I
暂无
中图分类号
TP [自动化技术、计算机技术];
学科分类号
0812 ;
摘要
In the development of private equity funds, the tax legal system, especially the income tax law system, plays an important role. At present, China's tax system involving private equity funds urgently needs further reform and improvement in order to stimulate the positive role of private equity funds in the healthy and healthy development of China's economy.
引用
收藏
页码:610 / 614
页数:5
相关论文
共 50 条
  • [41] Pay for Performance from Future Fund Flows: The Case of Private Equity
    Chung, Ji-Woong
    Sensoy, Berk A.
    Stern, Lea
    Weisbach, Michael S.
    REVIEW OF FINANCIAL STUDIES, 2012, 25 (11): : 3259 - 3304
  • [42] Investor Networks and Fund Performance in Private Equity Real Estate Funds
    Yu, Bobby
    Liu, Peng
    Das, Prashant
    JOURNAL OF REAL ESTATE FINANCE AND ECONOMICS, 2025,
  • [43] Impact of Geographical Diversification and Limited Attention on Private Equity Fund Returns
    Ong, Victor
    JOURNAL OF INVESTING, 2023, 32 (02): : 34 - 52
  • [44] The Study on the Choice of Accounting Measurement About China Private Equity Fund
    Wu Liming
    Ren Xiaojing
    PROCEEDINGS OF THE ELEVENTH INTERNATIONAL SYMPOSIUM - MANAGEMENT SCIENCES AND ENGINEERING, 2011, : 357 - +
  • [45] Money chasing deals? The impact of fund inflows on private equity valuation
    Gompers, P
    Lerner, J
    JOURNAL OF FINANCIAL ECONOMICS, 2000, 55 (02) : 281 - 325
  • [46] Governing private foundations using the tax law
    Sansing, Richard
    Yetman, Robert
    JOURNAL OF ACCOUNTING & ECONOMICS, 2006, 41 (03): : 363 - 384
  • [47] Valuing a Private Equity Carried Interest as a Call Option on Fund Performance
    Finnerty, John D.
    Park, Rachael W.
    JOURNAL OF PRIVATE EQUITY, 2018, 21 (02): : 14 - 30
  • [48] Private Equity and Hedge Fund Activism: Explaining the Differences in Regulatory Responses
    McCahery, Joseph A.
    Vermeulen, Erik P. M.
    EUROPEAN BUSINESS ORGANIZATION LAW REVIEW, 2008, 9 (04) : 535 - 578
  • [49] Research and Resources for Private Equity Lawyers
    Franssen, John
    LEGAL INFORMATION MANAGEMENT, 2023, 23 (01) : 30 - 33
  • [50] IPC OXFORD PRIVATE EQUITY RESEARCH SYMPOSIUM SESSION I: The Future of Private Equity
    Brown, Gregory
    Jenkinson, Tim
    Harris, Robert S.
    Bukovec, Petra
    Ivashina, Victoria
    Stromberg, Per Johan
    Kinniry, Fran
    Rogers, Alex
    JOURNAL OF APPLIED CORPORATE FINANCE, 2021, 33 (03) : 8 - 27