我国信托所得课税法律问题研究

发布时间：2019-06-09 21:04

【摘要】：随着市场经济的不断繁荣和发展，信托作为一种特殊的理财制度呈现出前所未有的发展态势，信托业逐步成为与银行业、证券业、保险业并重的金融模式。对规范信托所得课税法律制度的呼声也日益凸显。在“一法两规”（即《中华人民共和国信托法》、《信托投资公司管理办法》、《信托投资公司资金信托管理办法》）的出台，信托行业的发展得到了进一步的规范，但是我国现行税制并没有对信托所得课税问题作出明确规定。信托特有的法律架构属性是将信托财产的所有权与受益权相分离，即委托人将信托财产转移给受托人，受托人在信托合同框架下对信托财产进行管理、使用和处分，而信托财产由受托人管理产生的收益不归属于受托人而是归属于受益人。正是由于信托的这种特殊性，使信托活动游离于税法边缘上。在我国目前对信托的课税只能适用税法关于一般经济业务的规定，，因此在税款征纳过程中难免出现问题：纳税主体尚不明确，征税客体难以界定，纳税环节仍未清楚，适用税率无法统一，以致一些信托公司在其信托产品招募说明书中，不能将信托收益的税收问题做出说明。不但如此，随着信托制度的不断发展，已发生或将要发生的信托税收法律关系必须有相关法律的规制才能充分保障国家的税收利益和纳税人的合法权益，才能为信托制度实现其理财功能提供一个稳定有序的法律平台。这就使得及时完善信托税收立法成为我国财税法律建设完善所面临的一个亟待解决的问题。
[Abstract]:With the continuous prosperity and development of the market economy, trust, as a special financial management system, has shown an unprecedented development trend, and the trust industry has gradually become a financial model that pays equal attention to the banking industry, the securities industry and the insurance industry. The voice of standardizing the legal system of taxation of trust income is also becoming more and more prominent. With the introduction of the "one Law and two regulations" (that is, the Trust Law of the people's Republic of China, the measures for the Administration of Trust and Investment companies, and the measures for the Management of funds and Trust of Trust and Investment companies), the development of the trust industry has been further regulated. However, the current tax system of our country does not make a clear provision on the taxation of trust income. The unique legal framework attribute of the trust is to separate the ownership of the trust property from the beneficial right, that is, the principal transfers the trust property to the trustee, and the trustee manages, uses and punishes the trust property under the framework of the trust contract. The proceeds of trust property managed by trustees do not belong to trustees but to beneficiaries. It is precisely because of the particularity of trust that trust activities are separated from the edge of tax law. At present, the taxation of trust in our country can only be applied to the provisions of the tax law on general economic business, so it is inevitable that there will be problems in the process of tax collection and payment: the subject of taxation is not clear, the object of taxation is difficult to define, and the link of tax payment is still not clear. The applicable tax rate is not uniform, so that some trust companies can not explain the tax of trust income in their trust product recruitment instructions. Not only this, with the continuous development of trust system, the legal relationship of trust tax which has occurred or will occur must be regulated by relevant laws in order to fully protect the tax interests of the country and the legitimate rights and interests of taxpayers. In order to provide a stable and orderly legal platform for the trust system to achieve its financial function. This makes the timely improvement of trust tax legislation has become an urgent problem to be solved in the construction of fiscal and tax law in our country.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.22;D922.282

【参考文献】