第三次分配视角下我国慈善信托法律制度探究  

Probe into the Legal System of Charitable Trusts in China from the Perspective of the Third Distribution

作　　者：严亚雯 史正保 YAN Ya-wen;SHI Zheng-bao(Capital University of Economics and Business,Beijing,100070,China;Lanzhou University of Finance and Economics,Lanzhou,Gansu,730020,China)

机构地区：[1]首都经济贸易大学,北京100070 [2]兰州财经大学,甘肃兰州730020

出　　处：《武汉商学院学报》2023年第6期80-86,共7页Journal of Wuhan Business University

基　　金：甘肃省哲学社会科学规划项目《我国慈善信托税收法律制度研究》(项目编号:2021WT012)。

摘　　要：慈善信托作为第三次分配的重要形式,是慈善事业与金融机制的创新结合,具有新型慈善运作业态的制度优势,为社会提供了一种可满足不同公益载体需求的途径。然而根据近年来《慈善信托研究报告》的相关数据可知,其在我国的发展远低于预期,究其原因是我国慈善信托制度存在登记生效主义公权力色彩浓厚、税收激励不足、重复征税严重、监督管理存在漏洞等问题。为使慈善信托在第三次分配中发挥重要作用,我国现行慈善信托的登记制度需要向对抗主义转变、实质课税原则需尽快落实,另外慈善信托相关税收优惠制度的执行与慈善信托的监督管理等制度方面需予以完善。As an important form of the third distribution and an innovative combination of philanthropy with financial mechanisms,charitable trust possesses institutional advantages of a new type of charitable operation,and provides a way for the society to meet the diverse needs of public welfare carriers.However,according to the relevant data from Charitable Trust Research Report in recent years,its development in China is far below than expected.The reasons behind this can be attributed to issues within the legal system of charitable trusts,including a strong emphasis on registration validity,insufficient tax incentives,serious double taxation,and loopholes in supervision and management.In order for charitable trusts to play a significant role in the third distribution,it is necessary to transform the current registration system into one that emphasizes confrontation,implement the principle of substantive tax promptly,and improve the execution of tax preferential systems and the supervision and management of charitable trusts.

关 键 词：慈善信托 登记生效主义 重复征税 税收激励 监管机制 

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] C913.7[经济管理]