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信托财产移转行为,指信托财产权利主体的变更。它不同于普通民事财产移转,极易产生避税后果,需要税法予以特别规制。对信托财产移转行为进行可税性评价,是将其纳入税法规制范围的理论基础。税法对信托移转行为应分类规制:对信托财产的形式移转,不课税;对遗嘱信托的财产实质移转,视同遗产继承课征遗产税;对生前他益信托的财产实质移转,视同赠与课征赠与税;对委托人为非自然人信托的财产实质移转,视同受益人的所得课征所得税。
The transfer of trust property refers to the change of the subject of the trust property. It is different from the transfer of ordinary civil property, easily produce the consequences of tax avoidance, tax laws to be specially regulated. The taxability assessment of the transfer of trust property is the theoretical basis for its incorporation into the scope of tax regulation. The Tax Law should classify the transfer of trusts in the following ways: the transfer of trust property shall not be taxed; the transfer of property to the testamentary trust shall be regarded as inheritance tax; , As a donation of gifts and taxes; as the trust of the non-natural person trust transfer of property in substance, as income of the beneficiaries levy income tax.