Charitable Trust Tax System

The charitable trust has been introduced into China with thepromulgation and implementation of the trust law. Because our currenttax system about charitable trust is vacant, introduction of charitable trustsystem will inevitably meet the problem that is how to adjust existing taxsystem in order to suitable for the circulation of charitable trust. In fact, the lacking of the related system of tax law has already restricted thedevelopment of our country's charitable trust seriously. The most urgentthing we should do is to definite the notion of charitable trust from theangle of tax law, further more, to establish the prize and supervisionsystem of tax which is accommodating to the features of charitable trustrationally.This thesis makes use of methods like contrast, profit analysis and casemethod to confer on how to build the tax system of charitable trust. Thefirst chapter is a foreword to introduce the significance of the choosing ofthis topic, the current situation and different ways of research in domesticand abroad ordinarily; The second chapter is the explanation of charitabletrust under the basis of the study of tax, this thesis starts from the featuresof charitable trust and demonstrates that its definition should beexpounded under the tax law. Taking one step ahead further, if thecharitable trust wants to be suitable for the preferential right of tax, twoelements must be satisfied, one is the elements of entities (the communityof the Trust interests, the publicity of the trust interests, the sexual licenseof the trustee) and the other is the element of procedures (the proceduresfor the examination and approval registration of the charitable trust, thegrant process of the preferential right for the charitable trust), accordingto the above analysis, this chapter explain the charitable trust on thestudy of tax in the end of paragraph; The third chapter is about the taxincentive system of the charitable trust, this system use for reference ofthe practices of western countries, Japan and Taiwan and combine themwith the reality of our country to provide the point of view about thecharitable trust for the starting step, the existing step, the ending step orthe distributing step of the benefit of trust. The proposal suggests government mainly adopting the exemption of tax for the various taxwhich concerns with charitable trust for the convenience of thepreferential right of tax. The fourth chapter is about the tax supervisionsystem of the charitable trust. The proposal mainly start from the problemof the law and the policy of supervision in tax for our country's charitabletrust and have the consideration of the way to deal with the specificsituation of tax from the angle of the staring step, the existing step, theending step or the distributing step of the benefit of trust; The fifthchapter is the conclusion, under the basis of above proposal of the taxsystem of our country's charitable trust from the two angle of taxincentives and supervision, the author brings up his own expectation forthe structural frame and the foreground of development of charitabletrust.