信托所得课税困境及其应对  

On the Difficult Position and Countermeasure of In come Taxation of Trust

作　　者：郝琳琳[1] 

机构地区：[1]北京工商大学法学院,北京100048

出　　处：《法学论坛》2011年第5期150-155,共6页Legal Forum

基　　金：国家社会科学基金项目<信托税收法律制度研究>(11CFX023)的阶段性成果

摘　　要：我国《信托法》出台后,信托税收法律制度的空白缺失凸显。目前对信托所得的课税只适用税法中关于一般经济业务的规定,在税款征纳过程中难免出现无法可依的问题,因此,信托所得课税立法的完善成为税收法律制度建设亟需解决的关键问题。信托所得税应遵循实质课税原则,将其作为纳税义务分配均衡的评价标准,并以此为基础构建我国信托所得税法律制度。After trust law put in practice, trust taxation law is at the blank condition to need to Improve. Trust business only apply the tax law about the general economic work, therefore various problems results from the process of tax collection and management. To perfect the trust taxation law has been an important part for adjustment of law. The principle of substantial taxation is the evaluation criteria of balanced distribution and the basis of building trust income tax.

关 键 词：信托 所得税 实质课税 

分 类 号：D922.222[政治法律—经济法学]