遗嘱信托中的遗产税规避法律问题研究——兼论我国未来遗嘱信托税收法律体系的构建

Research of Legal Problems of the Legacy Tax Avoidance in Probate Trust——On the Construction of Legal System of Probate Trust Tax in Future in China

遗嘱信托作为规避遗产税的重要手段,历来是各国税法所规制的重要因素。在长期的反避税措施之下,遗嘱信托又演化出了多种态势,出现这一博弈态势的根源在于信托的灵活性与税法的滞后性之间的矛盾,而信托理论中的导管理论与税法上实质课税原则的契合则为解决这一矛盾提供了思路。这就要求立法者制定完备的法律制度,并通过指导性案例制度的引入来查缺补漏,同时秉持税法的谦益性,正视法律制度背后所付出的制度成本,实现遗产税税收效应和民事信托行业发展的和谐共处。

As one of important means to avoid legacy tax,probate trust plays a major role in tax law in every country. After the introduction of anti-avoidance measures,probate trust has evolved into a variety of forms for a long time. The root of such situations is the contradiction between the flexibility of trust and the hysteresis of tax law. The accordance of trust conduit theory in trust theory and material imposition principle in tax law provides thoughts for the solution to this contradiction. Thus,the lawmakers should establish an entire legal system and check out this system with the help of the introduction of guiding cases system. Meanwhile,the modest restraining of tax law should be maintained,and the system cost of law system should be focused on. So the effect of legacy tax levying and the development of civil trust industry will coexist harmoniously.