慈善信托税收优惠国际比较与借鉴

发布时间：2018-05-08 17:09

  本文选题：慈善信托 + 税收优惠　； 参考：《财会通讯》2017年32期

【摘要】：当前我国慈善信托的税制主体框架尚未建立,现有法律未针对慈善信托自身具有的特殊性和复杂性而在税法适用层面上予以特殊对待,严重制约了慈善信托事业的发展。相比之下,英美日等国慈善信托的税收优惠法律制度较为完善,相关立法均遵循了实质课税原则,避免重复征税,以减轻慈善信托的税收负担。同时强调"实现慈善目的"是慈善信托享受减免税优惠的实质性前提条件,其先进的立法与实践经验值得我国研究与借鉴。
[Abstract]:At present, the main frame of tax system of charitable trust in our country has not been established, and the existing laws have not been specially treated in the application of tax law in view of the particularity and complexity of charitable trust itself, which has seriously restricted the development of charitable trust. In contrast, the tax preferential legal system of charitable trust in Anglo-American and Japanese countries is relatively perfect, and the relevant legislation follows the principle of substantial taxation and avoids double taxation in order to lighten the tax burden of charitable trust. At the same time, it is emphasized that "realizing charitable purpose" is the essential prerequisite for charitable trust to enjoy tax reduction and exemption, and its advanced legislative and practical experience is worth studying and drawing lessons from in our country.
【作者单位】： 聊城大学法学院;
【基金】：民政部慈善事业创新和发展理论研究部级课题成果“慈善信托的税收优惠研究”(项目编号:2016MZRL022)阶段性研究成果
【分类号】：F812.42;F832.49
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本文编号：1862273