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随着信托业务的不断发展,以财产保护和转移为目标的财产转移信托在我国已经出现。财产转移信托具有特殊的财产权架构,因而导致其税收法律关系出现较为复杂的变化。由于我国尚未建立财产转移信托税收制度,信托税收法律关系的变化将产生不利于社会公平、不利于防范避税等一系列负面问题。本文认为,我国应当按照信托受益人课税和信托主体课税的原则构建相关信托税收制度。
With the continuous development of trust business, property transfer trusts that target property protection and transfer have appeared in our country. Property transfer trust has a special property rights structure, resulting in more complex legal changes in its taxation. Because our country has not yet established the property transfer trust tax system, the change of the legal relationship of the trust tax will produce a series of negative issues unfavorable to social fairness and against tax avoidance. This paper argues that our country should set up the taxation system of trusts according to the principle of taxation of trust beneficiaries and taxation of trust subjects.