离岸信托避税规制的域外经验及其启示

The Foreign Experience of Offshore Trust Tax Avoidance Regulation and Its Reference Value

作为信托的类型之一,离岸信托是指根据外国法律设立的信托。在信托本身固有的灵活机制之上,离岸信托充分利用了离岸管辖区的税收优势,成为国际税收筹划的一项有力工具。纳税人利用离岸信托避税的方式主要包括设立特殊类型的离岸信托、筹划信托或其当事人的税收居民身份、在离岸避税地累积信托收益以及利用离岸避税地不透明的税制。为了规制离岸信托的避税行为,英国、美国、加拿大、法国等国家已经建立了自身的信托税制。中国应当在借鉴域外经验的基础上,明确信托的基本征税规则,建立针对离岸信托的反避税规则体系,加强对离岸信托的税收信息监管。

As a type of trust, offshore trust refers to a trust established under foreign law. In addition to its inherent flexibility, offshore trust also benefits from the tax advantages of offshore jurisdictions and become a useful tool for international tax planning. The tax avoidance methods mainly include setting up special types of offshore trusts, planning the tax residency of the trust or its parties, accumulating trust profits in offshore tax havens, and utilizing the untransparent tax system of offshore tax havens. In order to combat the tax avoidance of offshore trust, the United Kingdom, the United States, Canada, France and other countries have established their own tax systems for trusts. Based on international experience, China should clarify the basic taxation rules of trusts, establish a comprehensive anti-avoidance rules system, and strengthen the tax information supervision of offshore trust.