Trust Tax Regime In China Studies

Issued and implemented October of the same year in "Trust Law of the People's Republic of China" in April of 2001, this indicates the chaos situation that there are no laws to abide by of trust industry of China has become history for over 20 years. The more important thing is that it marks trust system this senior shape of economy and finance means receives the formal establishment in the legal meaning in China. But because compared with trade level and developed country of trust industry, our country's trust industry starts very late, although undergoes numerous improvement and rectification again. The reasons are various, the flaw of trust taxation system has become a bottleneck question which refines trust industry thoroughly development.This paper starts from the characteristics of the trust and the trend of development, and analyzes the main bottleneck of development of industry at present. Combined with current trust taxation system of our country and drawn lessons from advanced experiences of development of trust industry in Japan and England, we explore the imposition principle and the rules so as to construct the frame of the trust taxation system that adapts with the modern trust industry development.This paper is divided into five parts:The first part analyzes the actuality of our trust industry: First, it analyzes the characteristics of the trust, the present situation and the trend of its development. Then, it points out our country trust industry development facing several problems: the contradiction between profession development and trust understanding; the contradiction between trust market in present situation and the policy guidance; the contradiction between the exterior environment of trust industry development and system supplies. The flaw of trust taxation system is one of the factors that refined the development of trust industry, which need urgently be solved.