Discussion On The Path Of The Implementation Of Preferential Tax Policies For Charitable Trust

With the proposal of charitable trust in two sessions,promoting the charitable trust has become a hot topic.The member of the national committee of CPPCC,the director of One Foundation,the president of China Merchants Bank,Ma Weihua on the CPPCC asked to carry out the pilot of charitable trust in Shenzhen,the bill points out that the current system of charitable trust lacks maneuverability,so we should accelerate the multi-tiered legislation system construction.Similarly,the member of the national committee of CPPCC,the president of Heungkong group,Zhai Meiqing also suggests the development of charitable trust in the CPPCC,she suggests that we should study as soon as possible and formulate the preferential tax policies and measures of charitable trust,considering the special rules of charitable trust.In China,the tax system has always been one of the major problems plaguing charitable trust business development.At present,the charitable trust tax system was missing,while the existing preferential tax policies can't adapt to the development of charitable trust.The urgent affairs is to find the implement path of the preferential tax policies for charitable trust from two perspectives of tax law and trust.With the fulfillment of the preferential tax policies for charitable trust will promote the rapid development of charitable trust.In this paper,we through a variety of forms such as social investigation,using the empirical analysis,comparative study and case discussion method,considering charitable trust tax preferential status in our country,learn from foreign charitable trust tax incentives to implement the practice,try to explore the implementation of preferential tax policies for charitable trust path.This article is divided into four parts to study the implementation of preferential tax policies for charitable trust paths.The first chapter from the legal nature of charitable trust and the correlation of tax function,analysis of the particularity of charitable trust tax system,and lay the basis of the article content,at the same time,points out the purpose and significance of this study.The second chapter mainly focuses on the present stage of legislation and practice of charitable trust are reviewed,and analyzed the problems existing in the tax incentives of charitable trust.The third chapter summarized and analyzed the tax incentives of foreign charitable trust,and learned from their experience of charitable trust preferential taxation policies.The fourth chapter in view of the inadequacies of charitable trust tax regime deficiencies exists of the charitable trust,combined with China's actual conditions,proposed some recommendations to improving the implementation of preferential tax policies for charitable trust path.