我国家族信托课征所得税问题研究  

The Research on Family Trust Income Tax in China

作　　者：黄江玉[1] 

机构地区：[1]中央财经大学法学院,北京100088

出　　处：《绵阳师范学院学报》2016年第1期30-34,共5页Journal of Mianyang Teachers＇ College

摘　　要：我国家族信托属于信托的一种,其所得税课征法律规范主要参考适用现行一般的所得税征管规则。家族信托课征所得税有其特殊性,存在名义上所有者与实质上所有者双重主体,在适用一般税收制度时存在主体不明确、重复征税、税负不公、避税等问题。结合当前我国税收制度特点,并借鉴英美法系、大陆法系国家、地区经验,坚持明确税负主体、实质征税、形式转移不征税原则和导管理论,从家族信托设立、存续、终止等阶段入手,完善税收制度,全方位保障我国家族信托事业的发展。Family trust in China belongs to a typical kind of trust, and the income tax of family trust applies to general income tax rules. The family trust income tax has its particularity： there exist nominal owner and real owner. In the application of the general tax system, there are some problems ： unclear subject, double taxation, unfair tax burden, tax evasion and so on. Considering the characteristics of current tax system in China and the experiences from the common law system and civil law countries or regions, this paper suggests adhering to clearing the subject of tax burden, using the principle of substantial tax, carrying out the conduit theory. Considering the full phase of family trust, we should try our best to improve the tax system which can protect the family trust industry in our country.

关 键 词：家族信托 所得税 重复征税 实质征税 

分 类 号：D912.29[政治法律—民商法学]