信托设立之税制分析

Analyze on tax system of trust construction

信托税制是当前摆在信托业发展过程中一个重大问题，信托税制的落后已经严重阻碍了我国信托业的积极发展。信托制度的一个重要角度是从时间维度来切分，可以分为设立阶段，信托存续阶段，信托终止三个环节。而限于篇幅，本文仅仅限于信托设立阶段，对信托设立的税制问题从税法学和经济学角度进行分析，运用了科斯定律等视角，解释了各国信托制度中信托设立阶段为什么要沿袭普通税制，不征收所得税，只征收印花税的原因。最后得出自己观点认为我国信托设立阶段应该只征收营业税。

Trust tax law is a very important problem in the procession of development of trust and backward of trust tax law has blocked the development of trust. A very important perspective of trust law is time and it can be divided into three sectors. The paper is limited to trust construction and the paper shall analyze the trust tax law from the perspectives of tax law and economic law. The paper interprets the reason normal tax system is applied in the procession of trust construction in most countries. It concludes turnover tax should be the only tax needed in the procession of trust construction in China.