日本信托课税制度及启示中南财经大学崔宁晓，徐波一、何为信托课税（一）信托的概念信托是指信托人将信托资产的所有权转移于受托人，由受托人以自己的名义管理、经营信托财产，信托期间产生的收益，分配给受益人，在信托终了时，将信托财产再返还给信托人。实质上，信托... Japan’s trust tax system and its enlightenment Zhongnan University of Finance Cui Ningxiao, Xu Boyi, what is the tax credit (a) the concept of trust Trust refers to the trust transfer of ownership of trust assets trustee, trustee by their own The nominal management, the operation of the trust property and the proceeds generated during the trust period are distributed to the beneficiaries, and at the end of the trust, the trust property is returned to the trustee. In essence, the trust ...