论实质课税原则在信托税法中的运用

【作者】 李雄英；

【导师】 刘继虎；

【作者基本信息】 中南大学 ， 经济法学， 2007， 硕士

【摘要】 实质课税原则作为税法的普适性原则是可以适用于信托税法的。信托独特的“双重所有权”结构——信托财产“名义所有权”与“实质所有权”分离、信托运行中信托财产的形式移转与实质移转的并存以及信托较其它民事制度而独具的高弹性，导致了现行税法适用信托时产生了双重困境——信托重复征税和信托避税。因此，相对于一般的税法而言，将实质课税原则运用于信托税法更显得必要。而且从立法趋势看，引进信托制度的国家和地区针对信托专门制定的信托税法，都是以实质课税原则为指导的。所以，解决信托课税中存在的问题，实现信托课税正义，针对我国信托税法空白的现状，遂提出要制定我国的信托税法，并将实质课税原则贯穿于信托税法始终。在明确实质课税原则适用于信托税法目的的基础上，提出了实质课税原则运用于信托税法的基本要求，即实际受益者负税和形式移转不课税，实质课税原则在信托税法中的运用集中体现为这两个要求的达成。为进一步明确实质课税原则在信托税法中的运用，笔者借鉴了我国台湾地区、日本和英国的信托税法，分别从信托所得税法律制度、信托财产税法律制度和信托流转税法律制度三个方面系统阐述了实质课税原则运用于信托税法中的两个基本要求是如何实现的。在参考上述国家和地区有关信托的税收立法的基础上，本文遂以信托的运行环节为线索，以所得税、土地增值税、契税、营业税和印花税为例，对我国有关信托的税务安排提出了一些建议，以供构建我国信托税法参考。更多还原

【Abstract】 The principle of "substance over form" which is tax law’s generalprinciple, is suitable for the trust tax law. Because of trust’s Unique"double ownership" legal structure, namely, the separation of trustproperty into legal title and equitable title, the coexistence ofform-transferring and substantive-transferring in trust process, whichviolate the principle of "an object, an ownership" and its elasticity, whenit applies to our present tax law, it faces dual difficult position——taxavoiding and double taxed. In order to realize the tax revenue to be just, solute the problems, it is more necessary to utilize the principle ofsubstance over form. In view of the situation of our tax law——trustrelated tax law is blank, so the author propose that we should formulateour trust related tax law, and implement the basic principle of taxlaw—the substance over form. The aim of utilizing "substance overform" principle in trust related tax law are to guarantee the tax burden tobe fair, and promote the development of trust. Furthermore, authorsummarize the basic requests——the form-transferring of property not tobe taxed and the real beneficiary as bearer of tax. The using of "substanceover form" principle in trust related tax law mainly manifests theimplement of the two requests.In order to clear the use of"the substance over form" principle in trustrelated tax law, author has refereed to the trust related tax law in Taiwanarea, Japanese and England, separately from the three aspect——the trustincome tax law system, trust capital tax law system and trust transactiontax law system to describe the use of "the substance over form "principledetailed. Furthermore, the article then take trust process as the clue, takeincome tax, land value-added taxes, the title deed taxes, the businesstaxes and the stamp taxes as examples, propose some suggestion on thetax arrangement in trust, which for reference in the constructing of ourtrust related tax law.更多还原