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信托制度,以“所有权与受益权相分离”为核心,分割财产的权利主体和受益主体,分割财产的管理属性和受益属性,从而构成其独特的法律构架。对于继受民法法系传统的我国法律而言,由于信托制度源于普通法系,在引入时必然面临如何对现有财产管理制度进行调整以适应信托运行的问题。重复征税就是信托税制中最突出的问题,本文重点分析信托所得税的重复课征问题,并分析其原因。
The trust system divides the right and the main beneficiary of the property centering on the principle of “separation of ownership and benefit right”, and divides the management attribute and benefit attribute of the property to form its unique legal framework. For our country’s law inherited from the civil law law system, since the trust system originates from the common law system, it must inevitably face the problem of how to adjust the existing property management system to adapt to the operation of the trust. Double taxation is the most prominent issue in the trust tax system. This article focuses on the analysis of the issue of repeated taxation of trust income tax and analyzes the reasons.