| People tend to do things that benefit themselves and avoid things that harm to themselves.In the world of law,the nature is mainly manifested in the avoidance of restrictions and binding provisions that are not conducive to themselves.Many tax evasion behaviors can reflect this.The topic of estate tax has been discussed for many years.If we levy estate tax in the future,people will do many kinds of behavior to avoid being taxed.Trust has the natural blood of tax avoidance,and its tax-avoidance function can not be underestimated.With the accumulation of wealth and the increasing age of the rich people in China,in order to inherit huge wealth and pass family interests to generations,the behavior of establishing family trust to avoid estate tax is increasing.Although the tax laws of China currently have no clear attitude towards tax evasion,a large number of taxes are evaded due to family trust,which not only infringes on the national tax interests,but also poses a great challenge to the maintenance of social equity.In order to evaluate the behavior of family trust evading estate tax correctly,we should understand it correctly.Therefore,this paper tries to discuss the legitimacy of family trust to evade estate tax from the principle of tax equity,the principle of substantive taxation and the principle of tax legality,and then based on the current situation and shortcomings of China’s current trust tax avoidance system,puts forward some suggestions.In addition to the introduction and conclusion,there are four chapters.The first chapter is the basic definition of family trust to evade estate tax.First of all,through the case of Pang Dingwen establishing family trust to evade estate tax,to analyzes the feasibility of family trust to evade estate tax.Although inheritance tax has not yet been levied in China,the existence of personal income tax,stamp tax,vehicle tax and so on,to a certain extent,has played the same effect as inheritance tax,that is,slowing down the gap between the rich and the poor and maintaining social fairness.Sooner or later,China will levy inheritance tax.Therefore,I calls these taxes "quasi" inheritance tax and juxtaposes them Take Liu qiangdong’s family trust as an example.Secondly,it analyzes the legal principle of family trust to evade estate tax,and concludes the differences between tax avoidance and tax evasion and tax saving.Tax evasion is the intentional evasion of taxpayers due to the existence of tax obligations.Tax saving is the tax planning of taxpayers within the scope permitted by law,and tax avoidance is the gray area between the two.Finally,it analyzes the legal structure of family trust’s evasion of estate tax,and concludes that in order to form the behavior of family trust’s evasion of estate tax,there must be three elements at the same time: subjectively,there must be the expression of intention to evade estate tax and a certain degree of cognition of tax avoidance behavior;objectively,the behavior of establishing family trust is not equal to economic transactions,which is the abuse of legal loopholes;and the legal consequences are acceptable The tax payers get improper tax benefits,which is harmful to the national tax benefits.Chapter two,the legitimacy of family trust to avoid inheritance tax.The paper analyzes the legitimacy of family trust to evade inheritance tax from the principle of tax fairness,substantive taxation and tax law.The conclusion is that the behavior of family trust avoiding inheritance tax is in line with the legal principle of Taxation,but it is contrary to the principle of tax fairness and the principle of substantive taxation.Finally,the conclusion is that although the behavior of avoiding inheritance tax by family trust is contrary to the legislative intention of tax law,it is not included in the scope of tax law adjustment due to the limitations of legislative technology or legislators at that time.This behavior is in the gray area of tax law,and it needs to improve the position of tax avoidance.If the tax avoidance behavior is directly defined as legal,it will contradict the loss caused by tax evasion on tax collection and management,and violate the legislative intention.If the tax avoidance behavior is regarded as illegal,it will conflict with the tax statutory doctrine.Therefore,to solve this problem,trust tax avoidance should be included in the scope of tax regulation,and the existing legal system should be improved.Chapter three,institutional arrangements and deficiencies of anti-family trust in evading inheritance tax in China.First of all,the legal provisions of our country to regulate trust tax avoidance mainly include articles 41 and 47 of the enterprise income tax law,Article 110 and 120 of the implementation regulations of the enterprise income tax law,Article 64 of the tax collection and administration law,Article 8 of the personal income tax law and 201 of the criminal law on tax evasion.But it is basically conceptual terms,and there is no relevant details.The deficiency of the current legal provisions of trust tax in China is mainly reflected in: the legal provisions are too general and lack of detailed provisions,such as the specific concept of "reasonable commercialpurpose" in individual tax;the lack of special anti tax avoidance provisions of trust tax avoidance;unclear tax payers;inadequate access to tax information.Chapter four,the construction of family trust inheritance tax system in China from the perspective of anti tax avoidance.First,the construction of legal framework should be based on the principle of Article 17 of trust law in China,and the role of guiding cases should not be ignored.In the construction of specific system,we should perfect the application of general anti tax avoidance clauses,add special anti avoidance clauses,clarify the subject of tax payment,and improve the disclosure system of tax related information. |
