避免信托重复征税的基本原则

The Fundamental Principles to Avoid Repeated Taxation of Trust

重复征税是我国信托税制中存在的最突出的问题。构建信托税制、避免重复征税,必须坚持税制的一般原理与信托制度独特的基本原理相结合,以信托导管原理为理论分析工具,确立以实质课税主义为核心的基本原则。

Repeated taxation is the most serious problem existing in the trust tax system in China. In order to set up the trust tax system and avoid repeated taxation, we must follow the thought of ＂integrating the general principle of tax system with the unique legal principle of trust system＂. It is imperative for us to establish the basic principle of taxation essentialism by taking the guiding and controlling theories of trust for analytical instruments. According to this principle.