中国信托税收机理研究——基于信托本质分析基础

Research on China Trust Tax Mechanism: Based on Trust Nature Analysis

笔者以受益人信托利益为核心,提出按照信托利益归属标准对信托利益的税收问题进行归类分析,自益信托按照投资所得、他益信托按照赠与或者遗赠的税收征收原则。提出通过比较信托财产在设立和清算两次交付状态变化情况确定信托财产管理过程中的税收征收办法。同时分析了依托现有技术系统,笔者设计的信托税收方案是可行的。

Abstract： This paper regarding trust beneficiary interests as the core, classify trust tax in accordance with trust vested interests, propose principles of tax levy as following： self-interest trust according to the investment income, Non-self-benefit trust in accordance with the gift or bequest, meanwhile propose tax collection methods during management process by comparing status c on existing technology systems, trust taxation hanges scheme at the establishment and liquidation of the trust property. Rely designed in paper is feasible.