论信托避税及其防范规则  

On Tax-avoidance in Trust System and Prevention Rule

作　　者：郝琳琳[1,2] 

机构地区：[1]北京工商大学法学院,北京100048 [2]财政部财政科学研究所博士后流动站,北京100048

出　　处：《北京工商大学学报（社会科学版）》2011年第5期112-116,共5页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

基　　金：国家社会科学基金项目"信托税收法律制度研究"(11CFX023)

摘　　要：信托制度在产生之时就具有规避税负的"天然血统"。从目前看来,分散信托收益、虚拟公益信托、擅用离岸信托是纳税人规避信托税收的常用方法,各国(地区)政府在与纳税人持续不断的博弈过程中也制定了相应的反避税制度。我国也应在借鉴经验和立足国情的前提下制定一般反避税规则和特殊反避税规则,而实质课税原则是构建信托税收反避税制度的基础和归宿。Since its birth,the trust system has been an inherent ＂natural lineage＂ flexible to avoid tax.According to the current condition,dispersing trust yield,fabricating public trust and abusing offshore trust are the most frequently used methods in tax-avoidance in trust tax.The governments in various countries（regions） have set up anti-avoidance systems in the continuing games with the taxpayers.Based on international experiences and national conditions,China should make both general and specific anti-avoidance rules.The principle to regulate the tax with substance is the basis and target for establishing the anti-avoidance system in trust tax.

关 键 词：信托 避税 反避税 

分 类 号：D912.29[政治法律—民商法学] F810.42[政治法律—经济法学]