Research On Double Taxation Of Charitable Trusts In My Country

Combining the charitable trust practice project in our country,our country most charitable trust project choose the trustee of the trust company is higher,but in the process of the operation of the specific project,charitable organizations are more or less play an important role,from the charity organization in the role of charitable trust in the operation of the project.We can find that the qualification of charitable organizations to issue donation invoices is an important reason for them to participate in charitable trust projects.However,there are many legal security risks and risks in this mode of cooperation purely for tax avoidance.At present,the charitable trust tax law system is not perfect,just from the reverse side shall not record do not enjoy preferential tax,tax preferences but there is no corresponding rules,so that when the tax,double taxation problem,not only increase the tax burden of the parties such as charity,also to some extent,is not conducive to the development of philanthropy.This paper is divided into four chapters.The first chapter is the proposal of double taxation.Firstly,the author expounds the collection of tax in the three stages of charitable trust: the establishment of trust,the duration of trust,and the termination of charitable trust.Based on the understanding of the tax situation in the three stages of the charitable trust in China,the author finds that there is a problem of double taxation in the charitable trust.Meanwhile,the author thinks that the charitable trust,as a charitable act with the sole purpose of "public benefit",is overtaxed.After putting forward the problem of double taxation of charitable trust,the author in the second section from 1.2.Unique advantages of charitable trust;3.The realistic needs of the booming development of the charity business market are analyzed from the three aspects of "the legitimacy of reducing the tax burden of the charitable trust",which is intended to show that the tax burden of the charitable trust is indeed too heavy,and the reduction of the tax burden of the charitable trust is an objective demand of the realistic conditions.After the first chapter puts forward the problem of double taxation of charitable trust in China and analyzes the legitimacy of tax reduction,in the second chapter,the author mainly analyzes the causes of the problem of double taxation of charitable trust:Starting from the contradiction between the principle of "one property one right" in the civil law countries and the "dual ownership" in the common law countries,the author points out the fundamental reason of the double taxation of charitable trust through the analysis of jurisprudence.Secondly,from the perspective of the system,the author explains the current status of the legislation on charitable trust tax preference.It reflects that the imperfect legislation system of charity tax in China has led to many bad consequences,and there are many potential legal risks in practice.The third chapter the author mainly discusses the tax breaks for qualification management problems,one is "charitable purposes" as a condition of the material premise of tax breaks,by means of the comparison research,in the first section expounds the definition of "charity purpose" "in Britain,after further tax in Britain and America follow" form to transfer tax ",the principle of "substantial beneficiary tax".These include the introduction of the "trust conduit theory" and the determination of the subject of tax liability according to different stages of the charitable trust,which enriches the understanding of "realizing the charitable purpose".Finally,in the third section,the author discusses the application of "charity purpose" to the local construction of "charity qualification",which improves the practical significance of the first two sections.In the fourth chapter,the author advances the realization of tax preference for charitable trust in China,and puts forward systematic Suggestions on the improvement of the problem of double tax payment from two major ideas.The first is to follow the principle of legislation of the tax system of charitable trust.The principle of returning to the tax system is the basis and guarantee for the establishment of the preferential tax system of charitable trust.Next,the author takes the three operating stages of the charitable trust as the starting point,respectively on the establishment,operation and termination of the charitable trust stage of the trust preference system for three-dimensional planning,in order to more systematic improvement of the charitable trust tax preference system,so as to avoid double taxation.In a word,the promulgation of the charity law means that China’s charity has reached a new level,but the imperfect implementation rules seriously hinder the development of China’s charity trust market.China should seize the opportunity of "tax reduction and negative reduction" to build a more perfect tax incentive system for charity trust.