我国股权家族信托的个人所得税制研究  

Research on Personal Income Tax System of Equity Family Trust in China

作　　者：陆瑶 LU Yao(Renmin University of China,Beijing 100872,China)

机构地区：[1]中国人民大学,北京100872

出　　处：《税务与经济》2024年第4期42-51,共10页Taxation and Economy

摘　　要：财富代际传承的定位模糊,股权家族信托税制又相对空白,这使得针对高净值人士的税收征管实践偏重稽征经济而忽视正当程序。信托导管理论与“行为说”下的本土信托实践若合一契,应坚持这一符合经济实质的核心理念。家族信托兼具民事性与营业性,其法律适用的边界是动态和开放的。在税收中性视阈下对信托及赠与、继承等相邻制度予以比较,得出从无到有的原则性框架建构思路。对股权家族信托进行全周期所得税税制设计,宜明确信托设立阶段系股权无偿移转而无需缴纳所得税;作为信托财产的持有人和管理者,受托人应当在信托存续期间履行代扣代缴职责;受益人是纳税义务人,应当依法办理纳税申报。以既有的税法制度资源为基础,信托法律关系得以在现行税法框架下有序运作。The situation in which positioning of intergenerational wealth transmission is unclear,and the trust tax system is relatively blank,makes the tax collection and administration practice for high net worth individuals biased toward tax levy and ignore the due process.If the trust conduit theory is integrated with the local trust practice under the"behavior theory",this core idea should be adhered to.Family trust is both civil and business,and the boundaries of its legal application are dynamic and open.From the tax neutral perspective,the paper compares trust,grant,inheritance and other adjacent systems,and confirms the principle of framework construction.To design the full cycle income tax system for equity family trust,it should be clear that the establishment stage of the trust is the free transfer of equity without paying income tax.As the holder and manager of the trust property,the trustee should perform the duties of witholding and remitting during the term of the trust.The beneficiary is a taxpayer who should file tax returns according to the law.On the basis of the existing tax law system resources,the trust legal relationship can operate orderly under the current tax law framework.

关 键 词：股权家族信托 个人所得税 信托导管理论 税收中性 

分 类 号：F810.422[经济管理—财政学]