信托所得课税规则研究

Research on the Principles of Trust Income Tax System

信托所得课税规则以信托财产所产生的收益如何分配所得税义务为核心内容,以合理判定所得税纳税主体、避免重复征税、防范信托避税、合理处理信托运行过程中的所得税问题为具体内容。实质课税原则应作为信托所得税纳税义务分配均衡的评价标准,并以此为基础构建我国信托所得税法律制度。

Trust income tax system makes distribution method of returns coming from trust property the core content, whose concrete contents are concerning about determining income tax subject reasonably, avoiding double taxation, preventing trust tax avoidance and settling the issues arising from the process of trust. The principle of regulating tax with substance is the evaluation criteria of balanced distribution and the basis of building trust income tax.