信托税制及其建立原则研究

A Research on the Trust Imposition and Its Establishing Principle

信托是一种独特的财产管理制度。在立法、投资、会计、税收、监管等方面都不同于其他财产管理制度的内涵。目前我国制度体系内还没有与信托相配套的各种制度和政策框架,需要通过对信托制度展开深入、系统的研究,建立一整套规范、完善的制度体系。信托税制的设计是重要的一环。探讨信托课税原理及其原则,对我国信托税制的建立具有重要作用。

Trust is a unique property management system, which differentiates with other property management systems at lawmaking, investment, accounting, taxation, supervision, etc. At present there are no corresponding systems and policies that matches trust. Therefore it is necessary to set up a set of standard, complete systems by making a deeper and systematic study of trust, of which the design of trust taxation system is very important. Exploring the imposition principle and the rules has important role for building our country's trust taxation system.