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现行金融税制的一大缺陷是信托税制的缺失,由此产生了信托当事人税负不合理和国家税收流失的后果.本文认为应尽快构建我国的信托税制,并提出了建立我国信托税制应遵循的三大原则:依信托本质确定纳税种类、依信托类型确定纳税环节、依信托环节确定纳税主体.在此基础上,本文探讨了信托活动涉及的主要税种及其具体适用规则.“,”One major drawback with current financial tax system is the absence of trust tax system,which causes irrational tax burdens of parties of a trust and loss of national revenue. This paper argues that trust tax system should be established as soon as possible and proposes three principles in establishing trust tax system in China:the identification of items of taxation shall be on the basis of the essence of a trust,the identification of links of paying taxes be on the basis of types of a trust,the identification of the subject of tax be on the basis of links of a trust. On this basis,the paper also analyzes main taxes involved in trust activities and their specific application rules.