信托所得稅收法律制度研究.pdf

1、分類號分類號密級UDC學(xué)校代碼學(xué)校代碼10497學(xué)位論文題目信托所得稅收法律制度研究英文題目Researchonthetrustincometaxlawsystem研究生姓名成泳璋姓名黃明欣職稱副教授學(xué)位博士學(xué)位單位名稱武漢理工大學(xué)郵編430070申請學(xué)位級別碩士學(xué)位學(xué)科專業(yè)名稱法學(xué)論文提交日期2015.5.22論文答辯日期2015.5.17學(xué)位授予單位武漢理工大學(xué)學(xué)位授予日期答辯委員會主席張麗琴評閱人教育部學(xué)位中心盲審教育部學(xué)位中心盲

2、審年月指導(dǎo)教師武漢理工大學(xué)碩士學(xué)位論文AbstractIn“trustlaw“promulgatedin2001selfhasbeenmethantenyearsthedevelopmentofChinastrustindustryrapidlyinvolvedinvariousfieldsofsocietythereisconsiderabledevelopmentinfinanceinvestmentfinancingpublicw

3、elfaresocial.Thetrustindustrythebankinginsurancesecuritiesindustryhasbecomethefourlargestindustryinthemodernfinancialindustry.Butinourtrusttaxationsystemhasbeenalmostblank.Causetrustsystemcannotgetverygooddevelopmenthowt

4、omakeupthecracksinthetrustsystemthetaxsystemhasbecomeacommonconcernofacademiapracticalcircleproblem.Inatrustthereisauniversalpropertytransferpropertyincomehowtolocatetheobjectpropertytaxtaxobjectishowtodeterminetheattrib

5、utionofthetaxsubjectinthetrustrelationshipbetweenpeoplehowthevarioustaxburdenfairdistributiontheproblemoftrusttaxationpointsarewthyofourthinking.Atpresentinthelawtherearemainlythreebasicprinciplesoftaxation.Thefirstisthe

6、fmoftransferringthetaxationprincipleittothepropertyinthetrustrelationshipfmtransfermadenottaxationchoicenotonlyconfmstothefairtaxalsocanavoidrepeatedtaxationphenomenon.Secondistherealbeneficiarytaxprinciplesnamelytheesse

7、nceofpropertyownershipincometrustofTaxationwhichisinaccdwiththeprincipleofTaxationcanpreventthepartiestoatrustbyusingtrusttaxavoidancephenomenon.Thethirdisincomeoccurstaxationprinciplenamelyinthetrustrelationshiponcethei

8、ncomeofthetrustthecrespondingtaxobligationwillproduce.Thisistopreventthetrustbetweenpeopleintheuseoftrusttaxavoidancehasplayedapositiverole.Thispapermakesanalysisonthecurrentsituationofourcountrystrusttaxationexpoundsthe

9、taxationofTrustIncomeinChinaexistthemaintaxuncertaintytaxlinkisnotclearthetaxrateisnotclearthetrustdoubletaxationtaxavoidanceoftrustproblemetc..Inviewofthetaxpayerisnotdeterminedsuitabletotakethetrusteeiswithheldbyataxre