慈善信托所得税制的法律建构

The Legal Construction of Charitable Trust Income Tax System

慈善信托是推动公益事业稳健发展的一种重要模式,而所得税制是激励慈善信托发展的关键因素。我国目前对于慈善信托所得的税收优惠的立法与实践尚处于缺失状态。由于信托分割财产权能的特性,在确定纳税义务人时,应以实质课税原则为指导,以信托导管理论来确定受益人为纳税人。慈善信托补充了政府提供公共物品之不足,并践行着慈善宗旨,应对慈善信托所得减免税。慈善信托所得可分为慈善信托财产转移所得与收益所得。前者只要全部用于慈善事业应当免税,而后者包括应当减免税的单纯的资产管理所得及经营所得。对于与慈善信托宗旨有关的经营所得应当减免税,与宗旨无关的则应当正常课税。

Charitable trust is an important model to promote the steady development of charitable undertakings,and the income tax system is a key factor in encouraging the development of charitable trust.At present,there is no legislation and practice reference for tax preference of charitable trust income in China.Due to the nature of the power of the trust to divide property,the principle of substantive taxation should be used as the guide to determine the taxpayer,and the beneficiary should be regarded as the taxpayer based on the trust conduit theory.Charitable trusts have supplemented the public goods provided by the government,and fulfilled the charitable purpose to reduce or exempt tax on income from charitable trusts.Charitable trust income can be divided into charitable trust property transfer income and profit income.The former should be tax-exempted as long as it is used for charitable undertakings,while the latter includes pure asset management income and business income that should be tax-deducted.The operating income related to the purpose of the charitable trust shall be tax deducted or exempted,and the income shall be taxed normally if it is not related to the purpose.