信托税制

重复征税是我国信托税制中存在的最突出的问题。

Repeated taxation is the most serious problem existing in the trust tax system in China .

信托税制在信托制度中占据重要的地位，我国在这一方面还没有明确的法律规制。

The trust tax system has an important status in the trust system but our country does not have the explicit legal rules and regulations in this aspect .

第四章是对信托税制的研究。

Chapter four is an analysis of the Trust taxation system .

信托税制法律问题比较研究

Comparative Study on Legal Problems of Trust Imposition

国外信托税制在避免重复征税等方面，为我国建立信托税制提供了一定的参照和借鉴。

There are many aspects to be learned from the tax system of trust in foreign countries , such as avoidance of repeated taxation .

此外对信托税制改革也进行了深入的讨论。第一章是资金信托概述及集合资金信托发展障碍的分析，主要包括以下内容：资金信托的分类；

Chapter one of this thesis is mainly a basic analysis of Fund Trust and Collective Fund Trust , which includes : the classification of Fund 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 ;

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 .

笔者通过对信托课税原则的分析，提出集合资金信托产品税制设想：主要包括流转税、印花税、所得税。

Through an analysis of Trust taxation principles , the author proposes a taxation design of collective fund trust , including flowing tax , stamp tax , income tax .

信托配套制度的完善的重要内容就表现为信托税制的构建。

The key point of the perfection of relevant trust systems is the construction of trust imposition .