Research On The Tax Law System Of Charitable Trust In China

The tax system is not only a powerful lever to stimulate the development of charitable trust,but also an important tool for overseeing the operation of charitable trust.However,the tax law system of charitable trust in China is still not complete,which critically restricts the sustainable development of charitable trust.At present,under the incomplete tax law system of charitable trust in our country,it can only be used in the current system of general economic business tax rules,lead to charitable trust fail to enjoy the preferential,and may even assume heavier tax burden for double taxation.The anti-tax avoidance system of charitable trust also is in a state of incomplete,it’s hard to prevent improper tax avoidance and abuse of tax benefits under the guise of charitable trust.Based on the urgent demand of promoting common prosperity and the lag of the progress of charitable trust,it’s necessary to improve the tax law system of charitable trust.First of all,need to build a tax legal system of charitable trust,but the construction of it cannot be accomplished overnight.At this stage,the principle that the set of charitable trust should be regarded as charitable donation ought to be founded.When the time is ripe,statutory taxation principle should be implemented to build a unified tax law system of charitable trust.As for idiographic systems,on the one hand,need to improve the tax incentives law of charitable trust,there are following points noteworthy to advance: improving the rules for the identification of tax preferences for charitable trusts;clarifying the detailed rules of tax preferences of charitable trusts;granting trust company the qualification to issue donation notes;improving the system of pre-tax deductions for private donations to public welfare;improving the preferential tax system for non-monetary charitable trusts.On the other hand,need to establish the system to avoid double taxation,based on the trust conduits theory,it is necessary to implement the essence taxation principle,clarify the tax subject of charitable trusts,and distinguish the tax objects of charitable trusts,so as to avoid double taxation and strive for fair tax burden.Finally,need to improve the supervisory system of tax avoidance in charitable trust,should invoke the prohibition of private benefit principle,perfect the charitable trust taxation supervision coordination mechanism,set up tax penalties mechanism,perfect the information disclosure system of charitable trust,while encouraging charitable trusts,prevent charitable trusts from becoming channels for abusing tax benefits and evading due tax burdens.