疫情下慈善信托税收优惠问题之思考  

Reflections on the Tax Incentives of Charitable Trust during the COVID-19 Pandemic

作　　者：林德木[1] 薛凯嘉 LIN Demu;XUE Kaijia(School of Law,Fuzhou University,Fuzhou,Fujian 350116,China)

机构地区：[1]福州大学法学院,福建福州350116

出　　处：《南京航空航天大学学报（社会科学版）》2021年第3期71-76,共6页Journal of Nanjing University of Aeronautics & Astronautics（Social Sciences）

摘　　要：新冠疫情下慈善的困局,使新兴的慈善信托进一步为人所知,虽然2016年新出台的《慈善法》优化了大部分之规定,但仍存在许多不足。我国慈善信托税收优惠目前仍存在税收优惠主体范围过窄、缺乏具体税收优惠的规定及重复征税等问题。为了慈善信托能够在疫情下或者其他慈善事业中发挥应有优势,我国应当完善慈善信托税收优惠制度,明确将信托公司纳入税收优惠主体范围、出台相应的税收优惠具体规定的配套规范性文件,并通过贯彻实质课税原则来解决重复征税的问题。The plight of charity during COVID-19 pandemic makes the emerging charitable trust more known to people.Though the new charity law adopted in 2016 has optimized most of the provisions,there are still many deficiencies about it.At present,there are still some problems in the tax incentives of charitable trust in China,such as the narrow scope of tax incentives subject,the lack of specific provisions on tax incentives and repeated taxation.In order to give full play to the advantages of charitable trust during the pandemic or among other charitable undertakings,China should improve the tax incentives system of charitable trust,clearly include the trust company into the scope of tax incentives subject,issue corresponding supporting normative documents for specific provisions of tax incentives,and solve the problem of double taxation by implementing the principle of substantive taxation.

关 键 词：慈善信托 税收优惠 重复征税 

分 类 号：D922.2[政治法律—经济法学]