【摘要】：隨著市場經(jīng)濟(jì)的不斷繁榮和發(fā)展，信托作為一種特殊的理財(cái)制度呈現(xiàn)出前所未有的發(fā)展態(tài)勢，信托業(yè)逐步成為與銀行業(yè)、證券業(yè)、保險(xiǎn)業(yè)并重的金融模式。對規(guī)范信托所得課稅法律制度的呼聲也日益凸顯。在“一法兩規(guī)”（即《中華人民共和國信托法》、《信托投資公司管理辦法》、《信托投資公司資金信托管理辦法》）的出臺，信托行業(yè)的發(fā)展得到了進(jìn)一步的規(guī)范，但是我國現(xiàn)行稅制并沒有對信托所得課稅問題作出明確規(guī)定。信托特有的法律架構(gòu)屬性是將信托財(cái)產(chǎn)的所有權(quán)與受益權(quán)相分離，即委托人將信托財(cái)產(chǎn)轉(zhuǎn)移給受托人，受托人在信托合同框架下對信托財(cái)產(chǎn)進(jìn)行管理、使用和處分，而信托財(cái)產(chǎn)由受托人管理產(chǎn)生的收益不歸屬于受托人而是歸屬于受益人。正是由于信托的這種特殊性，使信托活動游離于稅法邊緣上。在我國目前對信托的課稅只能適用稅法關(guān)于一般經(jīng)濟(jì)業(yè)務(wù)的規(guī)定，，因此在稅款征納過程中難免出現(xiàn)問題：納稅主體尚不明確，征稅客體難以界定，納稅環(huán)節(jié)仍未清楚，適用稅率無法統(tǒng)一，以致一些信托公司在其信托產(chǎn)品招募說明書中，不能將信托收益的稅收問題做出說明。不但如此，隨著信托制度的不斷發(fā)展，已發(fā)生或?qū)⒁l(fā)生的信托稅收法律關(guān)系必須有相關(guān)法律的規(guī)制才能充分保障國家的稅收利益和納稅人的合法權(quán)益，才能為信托制度實(shí)現(xiàn)其理財(cái)功能提供一個(gè)穩(wěn)定有序的法律平臺。這就使得及時(shí)完善信托稅收立法成為我國財(cái)稅法律建設(shè)完善所面臨的一個(gè)亟待解決的問題。
[Abstract]:With the continuous prosperity and development of the market economy, trust, as a special financial management system, has shown an unprecedented development trend, and the trust industry has gradually become a financial model that pays equal attention to the banking industry, the securities industry and the insurance industry. The voice of standardizing the legal system of taxation of trust income is also becoming more and more prominent. With the introduction of the "one Law and two regulations" (that is, the Trust Law of the people's Republic of China, the measures for the Administration of Trust and Investment companies, and the measures for the Management of funds and Trust of Trust and Investment companies), the development of the trust industry has been further regulated. However, the current tax system of our country does not make a clear provision on the taxation of trust income. The unique legal framework attribute of the trust is to separate the ownership of the trust property from the beneficial right, that is, the principal transfers the trust property to the trustee, and the trustee manages, uses and punishes the trust property under the framework of the trust contract. The proceeds of trust property managed by trustees do not belong to trustees but to beneficiaries. It is precisely because of the particularity of trust that trust activities are separated from the edge of tax law. At present, the taxation of trust in our country can only be applied to the provisions of the tax law on general economic business, so it is inevitable that there will be problems in the process of tax collection and payment: the subject of taxation is not clear, the object of taxation is difficult to define, and the link of tax payment is still not clear. The applicable tax rate is not uniform, so that some trust companies can not explain the tax of trust income in their trust product recruitment instructions. Not only this, with the continuous development of trust system, the legal relationship of trust tax which has occurred or will occur must be regulated by relevant laws in order to fully protect the tax interests of the country and the legitimate rights and interests of taxpayers. In order to provide a stable and orderly legal platform for the trust system to achieve its financial function. This makes the timely improvement of trust tax legislation has become an urgent problem to be solved in the construction of fiscal and tax law in our country.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D922.22;D922.282

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