Research On The Law Of Trust Income Tax In China

Trust income tax is one of the most important categories of taxes in the trust tax system,countries generally levy income tax on trust property income and trust remuneration.Except for the trust returns of the various links,the income of the taxpayer is also different,Leading to confusion of trust tax subject and trust tax stages.It is endless that duplication taxation of each tax link and the tax subject.the taxpayer as a rational economic man who based on the pursuit of profit maximization,by taking advantage of its unique structure and current tax law as a trust mechanism of the defects,keen to trust tax avoidance.This paper focuses on the double taxation and tax avoidance in the trust income tax,putting forward specific solution,building both conforms to the trust property and the trust tax system which accords with the situation of China.In addition to the introduction and conclusion,the thesis consists of four parts:The first part: The theoretical basis of income tax of trust income.Based on the principle of theory to guide practice,Income tax on trust has an understanding of the system theory,to recognize the particularity of the trust benefit from theory,the conflict between "dual ownership" and "one thing and one right" principle.In the face of such conflicts,the principle of tax system specific to the income tax of trust is oriented to conflict resolution.The second part:the study on the double taxation law of trust income tax.The problem of double taxation is an obstacle to the establishment of the income tax system of China's trust income,the reason is because there are differences in theory and the system of trust property of British and American origin,which leads to the confusion of the trust income tax link,especially the trust benefits surviving links and termination or the link of distributing the trust benefits,double taxation is particularly acute.Trust of all countries have the phenomenon of double taxation,even the countries of common law countries is not exceptional,Learn from a foreign trust system can improve itself,study abroad trust income tax regulations about double taxation problem,draw experience from the common regulation,work out four method to avoid double taxation,including accurate definition of the trust property belongs,clear the trust income taxable links,improve tax legislation level,with substantial tax principle as the core of the trust tax.The third part:research on the anti-tax avoidance law of trust income tax.With China'sown tax problems,trust tax avoidance in China differs from that of developed countries(regions)of the trust tax avoidance,for example,under high pressure in repetitive taxation causes heavy taxes,the taxpayer in order to seek psychological balance who using the unique design of the trust to avoid tax to satisfy their own interests,In our country current anti-tax clause operating difficult situation,it is hard to regulate the trust tax arrangements.In the provisions of anti-tax avoidance in developed countries(regions),the trust regulation trustor is the most valuable for our country.The fourth part:the framework of the trust income tax in China.Based on the double taxation and tax avoidance problems that existing in the trust income tax,the influence of the lack of trust tax system on the whole income tax system is analyzed by using functional analysis method.In building trust income tax system,specific measures are proposed for the above questions,and fit into our current individual income tax and enterprise income tax system,it would not destroy the current income tax system of systematic and integrity.