A Study On The Perfection Of China’s Charity Trust Tax Legal System

The legislation and practice of China’s charitable trusts are in their infancy,and the development of charitable trusts is still facing many institutional obstacles,among which the difficulty in implementing tax incentives is one of the problems.At present,if the main body of a charitable trust wants to enjoy tax incentives,it must cooperate with charitable organizations,but this can only solve the problem of the tax incentives of the principals,and the tax incentives of the trustees and beneficiaries cannot be implemented.In addition,for As far as the client is concerned,there is still the problem of insufficient tax incentives,which will,to a certain extent,dampen the enthusiasm of the client.Due to the particularity of the trust system,the problem of double taxation will occur during the operation,but the current tax law does not specifically regulate this problem.For the problems of virtual charity tax avoidance,the current prevention mechanism is not yet perfect.In addition,in terms of enjoying tax preferential procedures,the current procedures for clients to enjoy tax preferential procedures are relatively complicated,and there are situations in which invoices for charitable donations are difficult to obtain.All these problems restrict the healthy development of charitable trusts.Since China’s charitable trust system is transplanted from other countries,this paper comparatively analyzes the charity trust tax preferential system in the United Kingdom,the United States and Japan,and draws on the experience of other countries to make corresponding suggestions.First of all,it is necessary to build a perfect tax preferential system and clarify the tax preferential policies of each subject.At the same time,it is also necessary to increase the intensity of tax preferential treatment.For the issue of double taxation,the principle of substantive taxation should be implemented to reduce the tax burden of charitable trusts.At the same time,it is also necessary to strengthen the supervision of charitable trusts and improve tax preferential procedures to ensure the healthy development of charitable trusts.