我国信托税收制度的问题浅析及对策建议

近几年来,我国信托业得到了突飞猛进的发展,但信托税收法律法规的缺失,极大的制约了部分信托业务的发展,并加剧了交易税务风险;建立、健全我国信托税收制度刻不容缓,且应该充分遵循和体现税收公平的原则、实质课税原则和征管便利原则.     

略论推定课税

国家的税收法律制度对课税对象、计税依据、税率、纳税环节、纳税期限等等都会作出明确的规定，因此，从理论上讲，税务机关征税应该是“确定课税”，不应该出现什么“推定课税”问题。但是，国家立法机关在制订税收法律和税收制度的时候，不可能将某一税种的方方面面都考虑到；况且，事物又都是发展和变化的，现时的考虑不可能保证它永远是正确的。推定课税的存在，就是由事物的特殊性决定的。一、那么，什么是推定课税呢？所谓推定课税是指在某些特殊情况下，税务机关不能根据税法的明文规定准确地确定纳税人的计税依据。为了防止税款的流…     

我国公益信托税收政策研究

公益信托具有优越的资产管理和运作机制,但在我国尚处于发展初期。由于目前尚未出台专门针对公益信托的税收制度,公益信托发展面临着明显制约。根据我国现有公益信托相关税收政策中存在的重复征税等问题,应当从公益信托的运作机制入手对课税环节进行调整,加大税收优惠力度,促进公益信托在我国顺利发展。     

我国民事信托税负问题:法学视角的分析与应对

制度环境是影响经济持续发展和企业基业长青的重要因素。经过改革开放四十余年的发展,我国民营企业将迎来历史上首次大规模的传承浪潮,家族信托、慈善信托等民事信托是解决民营企业传承挑战的基础性制度安排。对于信托财产的设立和分配,在我国现行税法框架下,除参照证券投资基金进行部分税收问题的类比外,至今仍是直接套用交易性财产转移的征税原则,不仅造成信托税负畸重、信托财产类型受限,也限制了信托行业发展,不利于民营企业传承。本文通过法学视角下的实例解剖与论证分析,试就我国民事信托的税负问题提出应对方案。     

房地产投资信托基金的税法困境与改进路径

文章梳理了房地产投资信托基金的勃兴与问题,从类REITs法律结构、类REITs税收制度分析了我国类REITs的法律结构及其税法困境与成因,并借鉴美国、日本、新加坡REITs税收制度的成功经验,提出构建完善的信托税收体系、确立税收中性与税收穿透的基础性地位、出台针对REITs产品的专项税收法律法规、制定适当的税收优惠或税收递延政策等我国REITs税收制度改进的相关政策建议。     

政策导向与信托投资市场初探

“一法两规”的颁布实施，为我国信托业步入新的发展阶段奠定了良好的政策基础，但是由于相关配套政策缺失，如与信托相关的税收制度、信托财产登记制度等，以及信托产品的流通问题等，一定程度上抑制了信托业的发展。     

信托财产关系与物权法原则的冲突——兼论信托财产关系的民法典表达

英美信托的“双重所有权”安排与大陆法系物权法原则的冲突无法通过解释消减。大陆法系国家在引入信托时的各种模式都试图在保留英美信托信托财产管理和收益分离的灵活性的同时,防止因信托的引入而导致本国法律的“分裂”。中国信托法规定信托财产权属既可以转移给受托人,也可以不转移给受托人,不明确界定受益人对信托财产权利的性质,强调信托财产的独立性,同时对委托人、受托人、受益人的权利义务做具体的规定,从比较法上看,与《关于信托的法律适用及其承认的海牙公约》的规定“不约而同”。但是,无论是“委托人”还是“受托人”的所有权恐怕都不能经受大陆法系所有权完整性和不可分性的检验。我国民法典可以参考国外立法,对信托财产所有权作概念层次的特别规定,从而为信托单行法（尤其是信托财产关系）的解释和实施留出空间,避免单行法下的信托游离于整个法律体系之外。     

财产管理功能下离岸信托的税法规制北大核心CSSCI

离岸信托因其机制灵活性、架构私密性、税收优惠性等特质,往往被贴上逃避税的标签,受到在岸管辖区税法的"围猎"。离岸信托不当然是逃避税的工具,而是兼具财产转移与财产管理功能的法律设计。随着全球税收透明化和国际反避税合作不断深入发展,离岸信托财产转移功能的负外部性逐渐被消解,规制逃避税的税法网络正在织就。相反,我国税法无法满足全面建成小康社会后人民群众日益增长的财富管理需求。因此,未来税法对于离岸信托的规制不能仅仅强化反逃避税,而应通过信托实体与程序规则的完善,回应社会对离岸信托财产管理功能的诉求。唯有融贯财产转移与财产管理功能的税法规制,才能够促进离岸信托的健康有序发展。     

刍论"纳税信托说"

本文梳理了界定税收法律关系性质的几种主要观点,认为这些观点在一定程度上揭示了税收法律关系的性质,但都存在一些缺陷。在"纳税投资论"的基础上,提出了"纳税信托说",认为税收法律关系本质上是一种法定的信托关系。     

慈善信托税收优惠制度构建及发展路径思考

自2016年9月颁布《慈善法》以来,一系列规章制度的不断推进,标志着我国慈善信托规章体系的基本建立。实务中,慈善信托税收优惠制度的不健全,成为慈善信托快速发展面临的主要挑战。在此背景下,本文分析了现行慈善信托税收优惠制度存在的问题,通过借鉴他国在慈善信托税收优惠上的做法,建议提高慈善信托税收立法层级,深入贯彻实质课税原则,统一并提高税收优惠标准,赋予信托公司开具捐赠票据权利等方面入手,构建慈善信托税收优惠制度发展路径,以期为后续慈善信托税收制度的完善提供参考。     

物业税改革对地区间税收分配差距的影响

本文通过对地区间税收分配差距指标的分析,认为开征物业税很可能会扩大我国地区间税收分配差距。在当前物业税改革过程中,需要充分重视该问题的研究。建议将土地出让金制度和财政转移支付制度改革,作为物业税改革总体规划的重要配套措施,统筹设计相关制度,以有效防止地区间税收分配差距的不合理扩大,促进地区间经济协调、平衡发展。     

Societal trust and corporate tax avoidance

Using an international sample of firms from 25 countries and a country-level index for societal trust, we document that societal trust is negatively associated with tax avoidance, even after controlling for other institutional determinants, such as home country legal institutions and tax system characteristics. We explore the effects of two country-level institutional characteristics—strength of legal institutions and capital market pressure—on the relation between societal trust and tax avoidance. We find that the relation between trust and tax avoidance is less pronounced when the legal institutions in a country are stronger and is more pronounced when the capital market pressure is stronger. Finally, we examine the relation between societal trust and tax evasion, an extreme and illegal form of tax avoidance. We show that societal trust is negatively related to tax evasion and the negative relation is less pronounced when legal institutions are stronger.     

从非和谐到和谐——财产税法律体系的解构与重塑

财产税法因其固有的、为其他税法所不能替代的功能,是一国税法体系中不可或缺的重要组成部分。我国现行财产税法律体系过于滞后薄弱。对我国现行财产税法律体系进行全面、深入地解构表明:我国应在财政民主主义和财政联邦主义理念下重塑财产税法律体系,从非和谐走向和谐。     

海峡两岸财产税制的比较与完善

因经济社会制度、发展水平和发展模式等方面的不同,海峡两岸对财产课税在征税目标、税制体系、税种结构、税制要素等方面存在差异。本文在比较两岸财产税制度差异的基础上,分析了两岸财产税制存在的问题,提出了构建大陆财产税制和两岸财产税协调的若干建议。     

开征物业税对我国房地产市场的影响分析

开征物业税有利于转变政府职能,使政府的税源更依赖于环境的建设,而不是过多地依赖于土地出让;有利于减轻开发商在房地产开发初期的资金压力,降低其经营风险,吸引更多的开发商进入,促进房地产业的竞争,增进消费者福利;有利于鼓励和实现房地产的自住性需求;有利于抑制房地产市场的投资和投机行为。但由于开征物业税会导致房地产开发成本和进入壁垒降低,也可能造成房地产开发过度,产生房地产泡沫。     

知识产权证券化中知识产权资产转让的法律问题探析

知识产权证券化提升了知识资本与金融资本的融合效率，推动了科技进步。在知识产权证券化中，资产转让的方式通常有债务更新、让与、从属参与、信托四种。知识产权资产转让后，为了判断资产所有权是否真实地发生转移，必须引入一个重要概念——“真实销售”，以防范知识产权证券化下所涉及的发起人违约破产风险。目前，知识产权资产的可转让性规定需进一步明晰，对未来债权的转让应做出明确规定．我国资产转让的通知制度也有待突破。     

Understanding multidimensional tax systems

Income tax systems are multidimensional, and ignoring their non-rate aspects can introduce bias into cross-country empirical estimation of the impact of taxation on economic outcomes. We analyze 10 non-rate tax system aspects, codified based on recent reports published by the Organisation for Co-operation and Development. We find that a single factor (which we call Dispersed Responsibility), related to the role of taxpayers and third parties in tax collection, can reasonably summarize the cross-country covariation, and offer it as a parsimonious measure of non-rate tax system dimensions for future empirical analysis. We also ascertain that a standard measure of trust in government is positively associated with greater administrator coverage and administrative assessment, as well as more serious sanctions for non-compliance. Ethnic heterogeneity, individualism, and a history of external conflict also can explain certain aspects of tax systems. We find that countries with greater trust in government score lower on Dispersed Responsibility. Finally, we find that adding a measure of the number of tax authority employees can eliminate the otherwise significant positive estimated coefficient of GDP per capita on the tax level, and attracts a significant positive correlation itself, suggesting that the extent of tax administration and enforcement is part of the story that explains the enduring statistical regularity between tax levels and per capita income.     

Tax compliance in a social setting: The influence of social norms,trust in government,and perceived fairness on taxpayer compliance

Voluntary tax compliance is important for governments around the world as they try to manage budget deficits. Traditional methods to improve tax compliance, such as increased audits, can be costly to implement. The purpose of this study is to examine the influence that social factors have on individuals' tax compliance intentions. Results of a survey of 217 U.S. taxpayers found support for the influence of social factors on tax compliance. This research concludes that social norms influence compliance intentions indirectly through internalization as personal norms. Specifically, as the strength of social norms in favor of tax compliance increases, personal norms of tax compliance also increase, and this leads to a subsequent increase in compliance intentions. We also conclude that trust in government has a significant influence on both perceived fairness of the tax system and compliance decisions. This study adds to current tax research in two important ways. First, the results suggest that the influence of social norms on tax compliance is largely through internalization as personal norms. Second, to the best of our knowledge this is also the first tax compliance study in which perception of fairness is modeled as a function of trust rather than vice-versa. This research may help taxing authorities develop less costly and more effective strategies for increasing taxpayer compliance.     

借鉴国际经验 建立我国财产税课税评估制度

随着经济全球化进一步深化以及我国市场经济体制的不断发展,改革和完善我国财产税制度日趋重要.课税评估作为确定财产税计税依据的重要方式,在财产税制度建设中具有重大意义.本文借鉴境外财产税课税评估的先进经验,提出了建立与国际惯例相一致、符合我国实际的财产税课税评估制度的建议.