一、信托的性质与税收关系向国家缴纳税款是纳税人的基本义务,某主体是否承担纳税义务以及承担何种税的纳税义务,取决于该主体是否是该税的纳税人,其享有权利的财产或实施的行为是否构成某税种的课税对象,以及其是否是某税收优惠的对象。信托是一种特殊的财产委托管理关系,信托财产的性质直接影响到 First, the nature of the trust and the tax relationship Tax payment to the state is the basic obligation of the taxpayer, whether an entity is responsible for the tax liability and tax liability to assume what kind of tax depends on whether the taxpayer is the subject of the tax, which has the right Whether the property or the act performed constitutes a tax object of a tax and whether it is the object of a tax preference. Trust is a special property management relationship, the nature of the trust property directly affects