我国慈善信托所得税优惠制度探析

发布时间：2018-03-30 10:25

  本文选题：慈善信托　切入点：《中华人民共和国慈善法》　出处：《财经问题研究》2017年08期

【摘要】：本文通过分析现行慈善信托所得税优惠制度所依据的行为性质课税理论及其不足,提出慈善信托所得税优惠制度的确立应考虑其在慈善领域的功能与定位,建议所得税立法应给予慈善信托受赠所得及经营性所得免税的优惠。同时笔者总结了代表性国家对慈善信托所得税优惠的立法及经验,并将这些立法启示运用到我国慈善信托所得税优惠具体制度的建立中,这能防范慈善信托所得税优惠制度沦为纳税人的避税工具。
[Abstract]:By analyzing the behavior nature taxation theory and its deficiency of the current charitable trust income tax preferential system, this paper puts forward that the establishment of charitable trust income tax preferential system should consider its function and orientation in the field of charity. It is suggested that income tax legislation should give tax exemption to charitable trust income and operating income. At the same time, the author summarizes the legislation and experience of representative countries on charitable trust income tax preference. These legislative revelations are applied to the establishment of the specific system of charitable trust income tax preference in China, which can prevent the charitable trust income tax preferential system from becoming a tax avoidance tool of taxpayers.
【作者单位】： 重庆大学法学院;
【基金】：国家社会科学基金重大项目“开放经济条件我国虚拟经济运行安全法律保障研究”(14ZDB148)
【分类号】：F812.42
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本文编号：1685515