慈善信托的税收优惠探讨——以“一带一路”精准扶贫为切入

Discussion of Tax Incentives for Charitable Trust——Start with “The Belt and Road” Targeted Poverty Alleviation

近年来,随着《慈善法》与《慈善信托管理办法》的相继出台,慈善信托逐步成为社会资金投资慈善事业的新途径。而随着2018年金谷信托公司开启“一带一路”系列慈善信托,“一带一路”“精准扶贫”逐渐成为慈善信托设立的新主题。但由于当前我国慈善信托的税制尚未建立,税收优惠政策尚未详化,在很大程度上阻碍了慈善信托的发展,也阻碍了慈善信托助力于“一带一路”沿线的科技、教育、民生等扶贫工作,因此构建完善的税制,设立合理的税收优惠政策,激励社会资金投入,使慈善信托更好地服务于“一带一路精准扶贫”,是顺理成章且至关重要的一笔。

In recent years, with the promulgation of“The Charity Law”and“The Management Measures of Charitable Trust”, charitable trust has gradually become a new way for social funds to invest in charity. With the launch of“The Belt and Road”series charitable trust by China Jingu Trust Co.,Ltd in 2018,“The Belt and Road”and "targeted poverty alleviation" have gradually became the new theme for charitable trust establishment. However, at present, the tax system of charitable trust in China has not been established, and the preferential tax policy has not been detailed, which hinders the development of charitable trust to a large extent, at the same time, it also prevents charitable trusts from assisting the poverty alleviation work in science, technology, education and people's livelihood along“The Belt and Road”route. Therefore, it is logical and crucial to construct a perfect tax system, set up reasonable tax preference policies, encourage social capital investment, and make charitable trust better serve“The Belt and Road targeted poverty alleviation”.