摘要
随着《中华人民共和国信托法》的颁布实施,信托制度在我国得以以立法的形式予以确立。信托制度在我国社会经济发展中将起到越来越重要的作用。信托税制在信托制度中占据重要的地位,我国在这一方面还没有明确的法律规制。作者借鉴英美等发达资本主义国家成熟的信托税收理论,并结合国内信托法和税法的实际情况对信托税收法律制度进行一定的探讨。
Along with the promulgation and implementation of ＂ the PRC Trust Law＂, the trust system is established in the legislation form in our country. The trust system will play a more and more vital role in our country＇s social and economic development. The trust tax system has an important status in the trust system but our country does not have the explicit legal rules and regulations in this aspect. Using the mature trust tax theory of the developed capitalist countries like the U. K. and the U. S. for reference in combination with the actual situation of the trust law and tax law of our country, the author discusses trust tax revenue system.
出处
《经济经纬》
CSSCI
北大核心
2006年第4期158-160,共3页
Economic Survey
关键词
信托
税收
法律
制度
研究
trust
tax revenue
law
system
research
