金融信托的适用例外:对受益人课税作为信托所得一般课税原则的考察

发布时间：2018-09-09 15:45

【摘要】：在信托领域,以受益人课税为信托所得课税的一般原则被视为是避免重复征税的必然要求,因为其认定信托所得全部归属于受益人。事实上,并非所有的信托收益都归属受益人。因此,以受益人课税为一般原则对金融信托进行现行税法的类推适用,无论是选择立法理由还是本质特征,都表现出明显的差异性。而且,如果只对金融信托受益人进行课税,反而会造成受托人等其他金融信托关系人利用累积信托避税现象的产生。金融信托课税如果采用受益人课税原则,那么金融信托的特征和税法的征管效率将会被完全的忽略。利用受益人课税原则对信托所得课税,目前看已明显滞后于创新性金融信托的发展,甚至让金融信托成为了新型避税工具。因此,受益人课税原则不能成为金融信托所得课税的一般原则。
[Abstract]:In the field of trust, the general principle of taxing the beneficiary as the income of the trust is regarded as an inevitable requirement to avoid double taxation, because it determines that the income of the trust belongs to the beneficiary. In fact, not all of the trust proceeds go to the beneficiary. Therefore, there are obvious differences in the application of the current tax law to financial trust based on the general principle of beneficiary taxation, whether it is the legislative reasons or the essential characteristics. Moreover, if only the beneficiary of financial trust is taxed, it will result in tax avoidance of other financial trust stakeholders such as trustee. If the taxation of financial trust adopts the principle of beneficiary taxation, the characteristics of financial trust and the efficiency of tax collection and administration will be completely ignored. At present, the application of beneficiary taxation principle to the taxation of trust income has lagged behind the development of innovative financial trust, and even made financial trust a new tax avoidance tool. Therefore, the beneficiary taxation principle cannot become the general principle of financial trust income taxation.
【作者单位】：西南财经大学法学院;
【基金】：中央高校基本科研专项基金,西南财经大学重点研究基地“中国经济法治研究中心”(JBK120401)课题资助
【分类号】：D922.282;F832.49

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