發(fā)布時(shí)間：2018-03-30 10:25

  本文選題：慈善信托　切入點(diǎn)：《中華人民共和國慈善法》　出處：《財(cái)經(jīng)問題研究》2017年08期

【摘要】：本文通過分析現(xiàn)行慈善信托所得稅優(yōu)惠制度所依據(jù)的行為性質(zhì)課稅理論及其不足,提出慈善信托所得稅優(yōu)惠制度的確立應(yīng)考慮其在慈善領(lǐng)域的功能與定位,建議所得稅立法應(yīng)給予慈善信托受贈(zèng)所得及經(jīng)營性所得免稅的優(yōu)惠。同時(shí)筆者總結(jié)了代表性國家對(duì)慈善信托所得稅優(yōu)惠的立法及經(jīng)驗(yàn),并將這些立法啟示運(yùn)用到我國慈善信托所得稅優(yōu)惠具體制度的建立中,這能防范慈善信托所得稅優(yōu)惠制度淪為納稅人的避稅工具。
[Abstract]:By analyzing the behavior nature taxation theory and its deficiency of the current charitable trust income tax preferential system, this paper puts forward that the establishment of charitable trust income tax preferential system should consider its function and orientation in the field of charity. It is suggested that income tax legislation should give tax exemption to charitable trust income and operating income. At the same time, the author summarizes the legislation and experience of representative countries on charitable trust income tax preference. These legislative revelations are applied to the establishment of the specific system of charitable trust income tax preference in China, which can prevent the charitable trust income tax preferential system from becoming a tax avoidance tool of taxpayers.
【作者單位】： 重慶大學(xué)法學(xué)院;
【基金】：國家社會(huì)科學(xué)基金重大項(xiàng)目“開放經(jīng)濟(jì)條件我國虛擬經(jīng)濟(jì)運(yùn)行安全法律保障研究”(14ZDB148)
【分類號(hào)】：F812.42
，

本文編號(hào)：1685515