本文選題：公益信托　切入點(diǎn)：稅收優(yōu)惠　出處：《地方財(cái)政研究》2017年07期 　論文類型：期刊論文

【摘要】：時(shí)下,公益信托已成為發(fā)達(dá)國家促進(jìn)慈善事業(yè)、提升社會(huì)福祉、承擔(dān)部分社會(huì)管理職能的重要法律制度。作為英美法系的舶來品,公益信托制度在我國的法律移植過程艱難且復(fù)雜。除卻文化傳統(tǒng)、法律習(xí)慣和制度設(shè)計(jì)等因素的差別外,稅收優(yōu)惠政策的冗雜和斷層也是阻礙公益信托激發(fā)制度活力的重要原因。為架構(gòu)科學(xué)合理、系統(tǒng)完備的公益信托稅收激勵(lì)機(jī)制,平衡協(xié)調(diào)國家與納稅人、資本與公益之間的利益,有必要首先認(rèn)清公益信托稅收優(yōu)惠的法律實(shí)質(zhì),進(jìn)而在稅收法定原則及本土化思維的指導(dǎo)下,明確公益信托的稅收優(yōu)惠資格及條件,增加公益信托的稅收優(yōu)惠范圍及幅度,建立財(cái)務(wù)信息與公益活動(dòng)的雙公開制度。
[Abstract]:Nowadays, public trust has become an important legal system in developed countries to promote philanthropy, promote social welfare and assume part of social management functions. The legal transplant process of the public trust system in China is difficult and complicated, except for the differences of cultural tradition, legal habits and system design, etc. The jumbled and faulted tax preferential policies are also the important reasons that hinder the public trust to stimulate the vitality of the system. For the sake of scientific and reasonable structure, systematic and complete tax incentive mechanism of the public trust, and balance and coordination between the state and the taxpayer, It is necessary to recognize the legal essence of tax preference of public trust first, and then, under the guidance of legal principle of taxation and localization thinking, define the qualification and conditions of tax preference for public trust. Increase the scope and extent of tax concessions for public trust and establish a dual disclosure system of financial information and public welfare activities.
【作者單位】： 中國華融資產(chǎn)管理股份有限公司;
【基金】：第59批中國博士后科學(xué)基金面上資助項(xiàng)目(2016M591332)的階段性研究成果
【分類號(hào)】：F812.42;F832.49

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本文編號(hào)：1564830