Research On The Trust Income Tax Law System

In "trust law" promulgated in 2001 self has been more than ten years, the development of China’s trust industry rapidly, involved in various fields of society, there is considerable development in finance and investment, financing and public welfare social. The trust industry and the banking, insurance, securities industry has become the four largest industry in the modern financial industry. But, in our trust taxation system has been almost blank. Cause trust system can not get very good development, how to make up the cracks in the trust system and the tax system has become a common concern of academia and practical circle problem.In a trust, there is a universal property transfer and property income, how to locate the object property tax; tax object is how to determine the attribution of the tax subject; in the trust relationship between people how the various tax burden fair distribution; and the problem of trust taxation points are worthy of our thinking. At present, in the law, there are mainly three basic principles of taxation. The first is the form of transferring the taxation principle, it to the property in the trust relationship form transfer made not taxation choice, not only conforms to the fair tax, also can avoid repeated taxation phenomenon. Second is the real beneficiary tax principles, namely, the essence of property ownership and income trust of Taxation, which is in accord with the principle of Taxation, and can prevent the parties to a trust by using trust tax avoidance phenomenon. The third is income occurs taxation principle, namely in the trust relationship once the income of the trust, the corresponding tax obligation will produce. This is to prevent the trust between people in the use of trust tax avoidance has played a positive role.This paper makes analysis on the current situation of our country’s trust taxation, expounds the taxation of Trust Income in China exist the main tax uncertainty, tax link is not clear, the tax rate is not clear, the trust double taxation and tax avoidance of trust problem etc.. In view of the taxpayer is not determined, suitable to take the trustee is withheld by a tax return mechanism, and then return the trustee is withheld part. On the tax link, should adopt the principle of Taxation occurs, i.e. income occurs when the tax principle. On the trust tax relief, mainly the development of preferential tax policies for the public trust to encourage public welfare undertakings. At the same time, the key regulation on trust taxation repeat phenomenon is clear in the trust obligations to pay taxes, follow the essence taxation principle beneficiary. The trust tax avoidance phenomenon in addition to the use of the use of the beneficiary to prevent taxation principle in trust tax avoidance prevent outside, specifically from the general rules in the prevention of emphasis on trust tax avoidance law enforcement, and the prevention of cumulative revenue and decentralized Trust Income prevention and public trust tax avoidance in individual prevention rules.