本文選題：慈善信托 + 稅收優(yōu)惠��； 參考：《財(cái)會(huì)通訊》2017年32期

【摘要】：當(dāng)前我國(guó)慈善信托的稅制主體框架尚未建立,現(xiàn)有法律未針對(duì)慈善信托自身具有的特殊性和復(fù)雜性而在稅法適用層面上予以特殊對(duì)待,嚴(yán)重制約了慈善信托事業(yè)的發(fā)展。相比之下,英美日等國(guó)慈善信托的稅收優(yōu)惠法律制度較為完善,相關(guān)立法均遵循了實(shí)質(zhì)課稅原則,避免重復(fù)征稅,以減輕慈善信托的稅收負(fù)擔(dān)。同時(shí)強(qiáng)調(diào)"實(shí)現(xiàn)慈善目的"是慈善信托享受減免稅優(yōu)惠的實(shí)質(zhì)性前提條件,其先進(jìn)的立法與實(shí)踐經(jīng)驗(yàn)值得我國(guó)研究與借鑒。
[Abstract]:At present, the main frame of tax system of charitable trust in our country has not been established, and the existing laws have not been specially treated in the application of tax law in view of the particularity and complexity of charitable trust itself, which has seriously restricted the development of charitable trust. In contrast, the tax preferential legal system of charitable trust in Anglo-American and Japanese countries is relatively perfect, and the relevant legislation follows the principle of substantial taxation and avoids double taxation in order to lighten the tax burden of charitable trust. At the same time, it is emphasized that "realizing charitable purpose" is the essential prerequisite for charitable trust to enjoy tax reduction and exemption, and its advanced legislative and practical experience is worth studying and drawing lessons from in our country.
【作者單位】： 聊城大學(xué)法學(xué)院;
【基金】：民政部慈善事業(yè)創(chuàng)新和發(fā)展理論研究部級(jí)課題成果“慈善信托的稅收優(yōu)惠研究”(項(xiàng)目編號(hào):2016MZRL022)階段性研究成果
【分類號(hào)】：F812.42;F832.49
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本文編號(hào)：1862273