破解慈善信托税制困局的理论路径  

A Theoretical Path for Resolution of Dilemma of the Charitable Trust Tax System

作　　者：赵廉慧[1] ZHAO Lianhui

机构地区：[1]中国政法大学民商经济法学院

出　　处：《税务研究》2021年第11期110-114,共5页

摘　　要：为了破解慈善信托税制存在的困局,需要探讨慈善信托本身的法律性质。为此,可以从实用主义立场出发,把慈善信托设立行为视为慈善捐赠,把慈善信托本身证成为一种慈善组织,尝试参照慈善组织接受慈善捐赠的规则去完善慈善信托在设立阶段、运作阶段和受益人端的税收制度,这是对现行法律体系改变最少、效率最高、更具正当性的制度路径。In order to solve the dilemma of charitable trust tax system,it is necessary to explore the legal nature of charitable trust itself.Therefore,from the standpoint of pragmatism,we can regard the establishment of charitable trust as charitable donation,prove the charitable trust itself as a kind of charitable organization,and then try to refer to the rules for charitable organizations to accept charitable donations to improve the charitable trust tax system in the establishment stage,operation stage and distribution stage.This will cause least change to the current legal system,resulting in a more efficient and legitimate institutional path.

关 键 词：慈善信托 慈善捐赠 慈善组织 税收制度 资产分割理论 税收优惠 

分 类 号：D922.182.3[政治法律—宪法学与行政法学] D922.282[政治法律—法学] F812.42[经济管理—财政学] F832.49