信托所得税收法律制度研究

发布时间：2018-08-01 13:26

【摘要】：自我国2001年《信托法》颁布已有十余年,我国信托业发展迅速,涉及到社会上的各个领域,在投资理财、资金融通和社会公益方面都有长足的发展。信托业与银行业、保险业、证券业成为现代金融行业的四大产业。可是,我国在信托课税方面的制度一直几乎为空白状态。导致信托制度无法得到很好的发展,怎么样弥补信托制度与税收制度的裂缝成为法学界和实务界普遍关注的问题。在信托中,存在着普遍的财产移转及财产所得的生成,如何对税收客体的性质进行定位;税收客体的归属即纳税主体如何确定;在信托关系中如何对各个关系人的税负进行公平分配;以及信托的课税时点的问题都是值得我们思考的。目前,在法学上,主要有三个课税的基本原则。第一个是形式移转不课税原则,它对信托关系中财产的形式移转作出不课税的选择,既符合了税收的公平性,又可以避免重复课税现象的产生。第二个是实质受益人课税的原则,即对信托中财产及收益的实质所有权人进行课税,既符合了量能课税的原则,又可以防止信托当事人利用信托避税的现象。第三个是所得发生时课税原则,即在信托关系中一旦信托所得产生,相应的纳税义务便产生。这对于防止信托关系人利用信托避税起到了积极作用。本文在对我国信托课税的现状进行分析后,阐述了我国信托所得课税存在纳税主体不确定、纳税环节不清晰、纳税税率不明确、信托重复课税和信托避税等方面的问题。针对纳税主体不确定,适宜采取先让受托人代为扣缴,然后通过税款返还机制返还受托人代为扣缴的部分。关于纳税环节,应采取发生时课税的原则,即所得发生时进行纳税的原则。关于对信托的税收减免方面,主要是对公益信托的税收优惠政策来鼓励公益事业的发展。同时,对信托重复课税现象的规制的关键是明确信托中的纳税义务人,遵循实质受益人课税的原则。对信托避税现象的防止除了利用实质受益人课税原则在信托避税防止中的运用外,具体从在一般性防范规则中强调了对信托避税的执法,以及在个别防范规则中对累计收入和分散信托收益的防范和公益信托避税的防范。
[Abstract]:More than ten years have passed since the promulgation of the Trust Law in 2001 in our country. The trust industry in China has developed rapidly, involving various fields of society, and has made great progress in investment and financial management, fund financing and social public welfare. Trust industry and banking industry, insurance industry, securities industry has become the four industries of modern financial industry. However, China's trust taxation system has been almost blank. As a result, trust system can not be well developed. How to remedy the gap between trust system and tax system has become a common concern in the field of law and practice. In the trust, there is a general property transfer and the generation of property income, how to locate the nature of the tax object, how to determine the tax-paying subject; It is worth thinking about how to distribute the tax burden of each related person fairly in the trust relationship and the tax time of trust. At present, there are three basic principles of taxation in law. The first is the principle of form transfer and non-taxation, which not only accords with the fairness of tax, but also avoids the phenomenon of repeated taxation. The second is the principle of the tax of the substantial beneficiary, that is, to tax the real owner of the property and income in the trust, which not only conforms to the principle of quantifiable taxation, but also can prevent the trust party from using the trust to avoid tax. The third is the principle of taxation at the time of income, that is, when trust income comes into being, the corresponding tax obligation arises. This has played a positive role in preventing trust parties from using trust tax avoidance. After analyzing the current situation of trust taxation in China, this paper expounds the problems in the taxation of trust income in China, such as the uncertainty of the tax payer, the unclear tax payment, the unclear tax rate, the repeated taxation of trust and the tax avoidance of trust, etc. In view of the uncertainty of the tax payer, it is appropriate to let the trustee withhold the tax withholding first, and then return the withholding part to the trustee through the tax refund mechanism. Regarding tax payment, the principle of taxation should be adopted, that is, income should be taxed when income occurs. Regarding the tax relief of trust, the tax preferential policy of public trust is mainly used to encourage the development of public welfare. At the same time, the key to regulate the phenomenon of double taxation of trust is to make clear the duty payer in trust and follow the principle of taxation of real beneficiary. The prevention of trust tax avoidance in addition to the use of substantial beneficiary taxation principles in trust tax avoidance prevention, specifically from the general rules of prevention of trust tax avoidance law enforcement, And the prevention of accumulated income and scattered trust income and tax avoidance of public trust in individual rules.
【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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