我国信托税法制度研究

河北经贸大学 硕士学位论文 我国信托税法制度研究 姓名：谭柏久 申请学位级别：硕士 专业：经济法 指导教师：郭凯峰 20090501 我国信托税法制度研究 I 摘 要 信托是一种为他人利益管理财产的制度， 由于其名义所有权与实际受益权相分离的 独特的法律构造， 使信托财产在信托当事人之间流转形成的权利义务关系明显区别于传 统的物权关系和债权关系。而一般税法规则并没有考虑到信托制度、信托业务的特殊性 和信托行为中实质与形式相分离的独特信托构造，使得重复征税、信托避税及公益信托 失灵等问题日益突出。长此以往，将会严重制约我国信托行业的健康发展，同时也会导 致税负不公。 作为起源于英美法系中的信托，其特殊的双重所有权架构，即受托人的形式所有权 与受益人的实质所有权， 使得因信托行为所产生的税负征免问题和信托税法规则的形成 极具特殊性。 而通过对国际上目前流行的两大信托课税理论信托导管理论和信托实体 理论的分析， 两大理论均有助于解决信托行为中实质与形式相分离的信托构造而产生的 课税冲突问题，进而从根本上达到消除经济性重复征税的目的。 通过比较英美法系和大陆法系国家和地区的信托税法制度， 来探究中国日益繁盛的 信托以及亟待解决的相应的信托税法制度问题，在避免重复征税方面，采用信托导管理 论，美国专门设立了信托“分配减免”制度，直接通过在信托应纳税所得中确定分配减 免的方式确定受益人的应纳税所得，并由受益人为此直接缴纳所得税。与英国信托税法 制度中的税款返还机制相比，这种做法更为简单可行。而日本和我国台湾地区属于典型 的大陆法系传统，税收法律关系与“一元所有权”原则相一致，同样面临着信托行为课 税冲突问题。为此，借用信托导管理论，认为信托本质上是一种特殊的财产权安排，受 益人才是信托的真实所有人， 信托运行过程中既有真实的财产转让也有名义上的财产转 让，为消除重复征税问题，选择合适的环节免除对名义转让的征税。 结合我国目前信托课税现状与问题的基础上，信托导管理论更符合税法的原理、原 则和经济、价值理念，并与实质课税原则的理念相一致。因此，我国信托税法制度的构 建应以信托导管理论为信托课税的理论基点，并兼采信托实体理论。在采用信托导管理 论作为信托课税的理论基础上，并考虑我国现有与信托税法制度构建相关的条件，应以 实质课税原则和公益信托优惠原则，作为信托税法制度构建的基本原则，用于判断课税 要件事实，分析应税法律行为，确定实际受益人为最终税赋承担人，并关注公益信托的 特殊性，以确实达致避免纳税主体不明、重复征税、公平税负、反避税和鼓励公益信托 河北经贸大学硕士学位论文 II 之目的。在信托导管理论、实质课税原则及公益信托优惠原则的基点上和我国现行税法 的体系内，建立具有开放性和前瞻性、科学严谨的信托税法制度，以保护国家利益和纳 税人权益，并适应信托业长远发展。 关键词：信托 税法 信托课税 信托税法 我国信托税法制度研究 III Abstract The trust is one kind of system about managing property for others benefits, its unique legal structure separates the nominal property rights and the actual beneficial interests, which causes the relations of rights and obligations between parties involved in the trust obviously to distinct from the traditional real right relations and the creditor's rights relations. But present tax laws have not considered the particularity of the trust system, the trust business and the unique trust structure of the trust behavior in which the essence and the form separated, that caused problems about the multiple taxation, the trust to avoid taxes and the malfunction of public trust to be prominent increasingly. In a long time distance, it will be able to seriously restrict the successful development of our trust industry, and will also be able to cause unfair tax burden simultaneously. The trust origins from the British and American legal system, its special construction of dual property rights, namely trustees nominal property rights and beneficiarys actual beneficial interests, caused the extreme particularity of the tax burden aroused by the trust behavior and the rules of trust tax law. Through analyzing the trust conduit theory and the trust entity theory that are the two popular big theories of trust taxation in the world, as the two theories is helpful to settle the conflicts on taxation caused by the trust structure involved the separate of essence and form, we can reach the goal of eliminating economic double taxation radically. To comparing the trust tax laws in the British and American legal system and the mainland legal system, is to inquire the increasingly prosperous trust industry in China and the urgent problems related to the legal system trust tax.For avoiding double taxation, the United States adopted the trust theory of conduit, setting up the legal system of the allocated reduction of trust income tax, directly determined beneficiarys taxable income by determining the manner of the allocated reduction of trust income tax in taxable income from trust, and beneficiary assumed the income tax directly. Compared with the mechanism of the return of tax in the legal system of trust tax in Britain, this way is simpler and feasible. However the legal systems of Japan and Taiwan belong to the tradition of continental law 河北经贸大学硕士学位论文 IV system, their legal relationships of taxation is in line with the principle of unitary property rights, they also face the problem of taxation conflict on trust behavior.Therefore, we should utilize the trust theory of conduit, consider the beneficiary to be the real possessor of trust estate and profits while considering the trust to be one special arrangement of property rights in essence. Both the real cession of property and the nominal cession of property consist in the process of trust operation, we ought to choose the appropriate link to avoid the taxation of nominal cession in order to eliminating the problem of double taxation. On the basis of combining current situation with problems of trust taxation in our country, the trust conduit theory is even more in line with principles, theories and economy ideas, value ideas of the tax law, and in line with substantive taxation principles. Therefore, the construction of trust tax law in China should take the trust conduit theory as the basic point of trust taxation, and pick the trust entity theory concurrently. Basing on the trust conduit theory, we should also take present factors in our country related to the trust tax law into consideration, analyze the substantive taxation principle and the principle of tax preference on public trust as the fundamental principles to construct the legal syste