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China 's trust tax legislation of

Author: OuYangBaiGuo
Tutor: ZhangJunJian
School: Central South University
Course: Economic Law
Keywords: Trust Tax system Double taxation Tax Legislation
CLC: D922.22
Type: Master's thesis
Year: 2005
Downloads: 282
Quote: 1
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Abstract

From the British Trust equitable system , ownership and usufruct ( beneficial interest ) and phase separation at the core , the subject of rights and beneficial right of the main division of property , division of property management property and benefit from the properties , and thus constitute a unique legal architecture embodies the fundamental qualities . Trust functions and role play , subject to various ancillary systems and policies . Trust matched the lack of the tax system , has become the new bottleneck of the development of China 's trust industry . Trust taxable in the tax payer is not clear , the problem of double taxation and unfair tax burden , and even endanger the lifeblood of the trust industry . Double taxation is one of the most prominent , the most urgent need to address the problem , the main causes is that the basic principles of trust system and its trust business decision works special , and the current tax system with them not suited . Trust Tax abroad to avoid double taxation , Establishing Trust Tax provides reference and learn from . The basic idea of our trust tax legislation : to avoid trust double taxation as a basic starting point , as taxable theoretical basis conduit theory , adhere to the the unique basic principles of the general principles of the tax system and the trust system combining ; adhere to the clear policy , stable and progressive tax system combined with preferential tax policies reflect the public welfare . Of trust taxation legislation , should adhere to the substantive levy ' in the form of transfer is not taxable , the actual beneficiaries of the tax and other basic principles . Our trust tax legislation , the main tax should select the actual beneficiaries aspects of assessment generally should adhere to the behavior obtained taxable and tax incentives limited to public welfare and social security ; legislative style , can be set up in the basic tax law for specialized independent terms of the Trust .

China 's trust tax legislation of

Abstract

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