信托收益

信托收益所得税制，须针对信托收益的不同归属而分别设计。

The taxation system of trust income should be designed respectively according to different assignment mode of trust income .

第二节从纳税主体认定、信托收益所得税特征两个方面对英国、美国、加拿大和新西兰国家信托所得税制度进行了比较。

The second section compares the trust income tax systems of Britain , the United States , Canada , and New Zealand , on the two aspects of tax payer identification and trust gain income tax feature .

其他收入，列出具体来源，如自有生意的利润、信托投资收益等。

Other income-specify source , e.g. , business profits ( self-employed ), trust , etc.

杰克逊的资产将交给一家信托，收益将属于杰克逊的母亲和孩子以及慈善机构。

It places his assets in a trust that benefits Mrs. Jackson and the children , along with charities .

lipper研究分析师shokoshinoda也表示，日本投资者正追逐高收益，青睐投资于全球或美国房地产投资信托以及高收益的新兴市场债券策略、按月派息的基金。

Shoko Shinoda , a research analyst at Lipper , also said Japanese investors were seeking higher yields , favouring monthly dividend pay-out funds investing in global or US real estate investment trusts and high-yield emerging market bond strategies .

保险资金具有长期稳定性、财产信托性、收益追求性和社会公共性等特点。

Insurance has several characteristics , such as long time limit , stability , property trust , profitability and sociality .

此外，中国有钱人的投资类型开始从股票转向债券和信托产品等固定收益资产。

As well , the types of investments wealthy Chinese are making has shifted away from stocks and into fixed-income assets like bond and trust products .

高利润必然伴随着高风险，在房地产企业、投资人、信托公司获得各自收益的时候，风险也同样存在。

However , high profit inevitably accompanied with high risk , so risk is exist while the real estate companies , investor and trust companies obtain their profit .

但现在对于中国发行人来说，一个大问题是来自替代固定收益投资的竞争更加激烈，比如财富管理和信托产品，其收益率达到8%到9%，并且有发行银行担保。

But a big problem for Chinese issuers now is the tougher competition from alternative fixed income investments , such as wealth management and trust products , which offer yields of 8 or 9 per cent and are guaranteed by the issuing banks .

这一框架适合融资类信托产品，可以用于分析有关信托公司承诺收益规定。

This framework is for financing trust products and to analyze the regulations of trust companies promising proceeds .

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 .

我国的房地产信托市场近年来步入快速发展时期，大量发行的房地产信托普遍采用了信托贷款、股权信托和优先收益权等模式。

REITs market of our country steps into the fast developing period in recent years , a large number of issued REITs has generally adopted the trust loan , stock right trust , preferential aut fructus and other modes .