我国公益信托发展中的税法缺失

Lack of the Tax Incentive Systems for the Development of the Charitable Trust in China

公益信托是为实现公益目的和公众利益而设立的信托。我国公益信托无法满足社会对公益事业的强烈需求,税法的缺失是我国公益事业发展之路上难以逾越的障碍。逐渐完善税收制度,尤其是增加对公益信托的税收激励,是促进公益信托在我国顺利发展的行之有效的途径。

The charitable trust is established for the charitable purpose. In China the development of charitable trust is far less to satisfy the strong demands of social and public, and the lack of the tax incentive system is an insurmountable obstacle for its development. Therefore, our country should gradually improve the taxation systems, especially the tax incentive systems on the charitable trust, so as to promote the smoothly development of the charitable trust in China.