信托税收

信托税收法律制度研究

Research on the Law System of Trust Tax Revenue

我国公益信托税收政策研究

A Study on Tax Police of Charitable Trust

此外，这些计划将令不在英国定居的居民的海外信托税收更为严格，并将减少他们在英国停留的时间。

The proposals would also make taxation of offshore trusts for non-doms tougher and reduce the number of days they can visit the UK .

目前我国公益信托税收制度空缺，导致公益信托的开展必然面临着如何对现有税收制度进行调整以便适应公益信托运行的问题。

Current taxation is vacant in our country , it will inevitably meet the problem that how to adjust existing taxation to adapt the circulation of charitable trust .

我国尚未形成系统的信托税收法律制度，存在信托税收调整不合理、信托收益税负不明确、不公平等一系列问题。

China has not formed systemic trust tax law system , existed a series of problems including illogicality adjustment of trust tax , ambiguity and unfair of trust profit duty .

我国信托税收立法，应坚持以实质课税主义为核心的形式转移不课税、实际获益者纳税等基本原则。

Furthermore , the basic principles of the form-transferring of property not to be taxed and the real beneficiary as taxpayer , whose core is essentialism , should be abided by to avoid repeated taxation when setting-up the tax system of trust .

我国信托税收立法中，纳税主体应选择实际受益人，课税环节上一般应坚持行为和所得发生时课税，税收优惠限于公益事业和社会保障事业；

When law-making of the tax system of trust , the taxpaying obligator should choose who is the real beneficiary , should tax when taxation behavior and income occur , and the emphasis of preferential tax should be in the public trust .

房地产投资信托国际税收法律问题研究

Study on Some Issues of International Tax Law Concerning Real Estate Investment Trusts

由于该行业的竞争变得愈发激烈，许多私人银行都增设了服务项目，包括独立财务建议、信托和税收规划，以及家族财富转让建议。

As the sector has become more competitive , many private banks have added services including independent financial advice , trust and taxation planning and family wealth transfer advice .

根据我国现有公益信托相关税收政策中存在的重复征税等问题，应当从公益信托的运作机制入手对课税环节进行调整，加大税收优惠力度，促进公益信托在我国顺利发展。

Based on the problems of double tax in the tax system , it should be adjusted from trust operating mechanism and take more tax preferential policies to push the development of charitable trust in our country .

公益信托参与人的税收逃避行为，存在着严重的负面效应，并且与公益信托制度的价值取向背道而驰。

Tax evasion behavior of participants has severe negative effects , and it is contradictory with the value-orientation of charitable trust .

研究现代信托所得税制，应完善与信托有关税收征收管理体制，制定科学合理的相关税种、税率、征收方法等；

On research the modern trust income tax , first , the system of tax should be improved , the kinds of tax , rates of tax , and model of tax should be formalized ;

随着经济全球化的推进，离岸信托又成为信托发展的新阶段，利用离岸信托规避本国税收已成为国际避税的新手段。

With the advance of economic globalization , offshore trusts also become a trustee of the new stage of development , the use of offshore trusts to avoid their tax avoidance has become a new means .

而且，由于法律规定信托的受托人不作为一个独立的实体进行纳税，使得信托制SPV在税收成本方面也具有优势。

Moreover , because the trust is not an independent entity to pay taxes , make trust advantaged in tax cost .

伴随信托在民事、商事、公益、社会保障等领域的广泛运用，信托对我国现行所得税制的挑战日益突出，信托制度与税收制度之间的裂隙日益加深。

With trust system is applied to the fields of civil , commercial , public welfare , social security and other fields , the challenges to our current income tax system is increasingly prominent , and the rift between the trust system and tax system .