| 我国信托税制基本问题刍论 |
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| 引用本文： | 张学博.我国信托税制基本问题刍论[J].福建金融管理干部学院学报,2008(3):53-57. |
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| 作者姓名： | 张学博 |
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| 作者单位： | 北京大学,法学院,北京,100000 |
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| 摘 要： | 信托制度成为不少企业避税的工具，但我国的信托税收缺乏专门法律规定，只能适用普通税法，这导致了包括重复征税，纳税主体不明确等系列问题。同时我国对于证券投资基金单独的税收优惠使得证券投资基金的税收与其他信托的税收处于非常不公平的境地。文章提出几点建议，以期对我国信托税制的构建有所帮助。
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| 关 键 词： | 信托税制 避税 证券投资 税收 |
The Basic Problems of China's Trust Tax Law |
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| Zhang Xue-bo.The Basic Problems of China's Trust Tax Law[J].Journal of Fujian Institute of Financial Administrators,2008(3):53-57. |
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| Authors: | Zhang Xue-bo |
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| Institution: | Zhang Xue-bo |
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| Abstract: | The absence of the trust tax law in China led to many problems, and trust system became a vehicle of tax avoiding. Because of the absence, common tax law has been applied to adjust trust activities. At the same time China＇s taxes for securities investment led to different tax-payments between securities investment and the trust. To solve all these, the paper offer its own suggestions. |
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| Keywords: | Trust Tax Law Tax Avoiding |
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