我国公益信托税收优惠政策的本土化思维

发布时间：2018-03-04 08:10

本文选题：公益信托　切入点：税收优惠　出处：《地方财政研究》2017年07期 　论文类型：期刊论文

【摘要】：时下,公益信托已成为发达国家促进慈善事业、提升社会福祉、承担部分社会管理职能的重要法律制度。作为英美法系的舶来品,公益信托制度在我国的法律移植过程艰难且复杂。除却文化传统、法律习惯和制度设计等因素的差别外,税收优惠政策的冗杂和断层也是阻碍公益信托激发制度活力的重要原因。为架构科学合理、系统完备的公益信托税收激励机制,平衡协调国家与纳税人、资本与公益之间的利益,有必要首先认清公益信托税收优惠的法律实质,进而在税收法定原则及本土化思维的指导下,明确公益信托的税收优惠资格及条件,增加公益信托的税收优惠范围及幅度,建立财务信息与公益活动的双公开制度。
[Abstract]:Nowadays, public trust has become an important legal system in developed countries to promote philanthropy, promote social welfare and assume part of social management functions. The legal transplant process of the public trust system in China is difficult and complicated, except for the differences of cultural tradition, legal habits and system design, etc. The jumbled and faulted tax preferential policies are also the important reasons that hinder the public trust to stimulate the vitality of the system. For the sake of scientific and reasonable structure, systematic and complete tax incentive mechanism of the public trust, and balance and coordination between the state and the taxpayer, It is necessary to recognize the legal essence of tax preference of public trust first, and then, under the guidance of legal principle of taxation and localization thinking, define the qualification and conditions of tax preference for public trust. Increase the scope and extent of tax concessions for public trust and establish a dual disclosure system of financial information and public welfare activities.
【作者单位】：中国华融资产管理股份有限公司;
【基金】：第59批中国博士后科学基金面上资助项目(2016M591332)的阶段性研究成果
【分类号】：F812.42;F832.49

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