Study On The Tax System Of Charitable Trust In China

Both Trust Law of the People’s Republic of China promulgated in 2001 and Charity Law of the People’s Republic of China newly promulgated in 2016 set up single chapter for charitable trust,which enough to reflect the significance and unique value of charitable trust. During the 15 years after the charitable trust system formally established in China, constrained by lack of tax and other supporting system and imperfect implementation rules, the establishment of charitable trust is still rare, and it has not really large-scale development and application, so that it is impossible to talk the contribution values of charity trust for the charity. But there is no doubt that as a new means of donation,the system of charitable trust has the outstanding advantages compared with other charities,combined with China’s huge market and great potential for charity, charitable trust on the road is still promising on the road of the social development and the support of charities.This needs us to study the system of charitable trust and the supporting system of charitable trust carefully, make its real roots and boost public welfare.In the perspective of public trust tax system and around the analysis and exploraton of basic legal problems,the thesis is divided into five parts:The first part: the charitable trust under the perspective of tax law. This part is on the basis of trust system, combing the basic correlation theory of trust in brief, on the basis of which explaining the tax law explanation, legal relationship, main characteristics, law and economics foundations, social foundations and so on intensely,and supporting theoretical foundation for the construction of charitable trust tax system below.The second part: the main problems facing the charitable trust tax system in China. In this part,the thesis mainly involves the analysis of the status of charitable trust tax system and the analysis of the main problems.The outstanding problems of charitable trust tax system are shown in four aspects: tax incentives, double taxation, tax avoidance and the lack of independence of tax system. The existence of these problems seriously restrict the development of public trust in our country.The third part: to perfect the basic principles of public trust tax system in our country. The perfection of tax system is not just the superposition of scattered system, but to accomplish the system construction under the guidance of the tax law basic principles and the basic theory of charitable trust system. In this part, the thesis interpret the basic principles of tax law suitable for the perfection of tax system combining the basic theory of charitable trust, in order to provide fundamental guidance to the perfection of tax system of charitable trust.The fourth part: the improvement of the public trust tax system in our country. Aiming at the main problems in the second part, the author puts forward some countermeasures for the actual level of the path analysis, mainly on how to do the charitable trust tax incentives, avoiding double taxation, anti-tax avoidance and so on, hoping for providing some beneficial reference for perfecting the tax system.The fifth part: conclusion. Chinese first "charity law" gives further support of legislation for charitable trust to further trigger the author to think deeply to improve and construct charitable trust tax system in China. The improvements of the charity law on the charitable trust also provide the construction of charitable t rust tax system a stronger legal basis and the bright time background,which will greatly promote the great development of China’s charitable trust and charity, great prosperity, and put forward new requirements for the charitable trust tax system and related supporting system construction.The tax basic principles of the tax law of "Based on taxpayers, balance coordination and social responsibility standard" and the basic legal values of charitable trust of "balanced personal interests and social interests" under the spring tide of market economy has a better development opportunity, " connection of charity and financial " can also be regarded as the direction of the charitable trust in the future and the tax system perfection. The unique system architecture of Charity and the special operation mechanism of trust demand us to study each supporting system of charitable trust in detail, so that every contribution of the trust founder or philanthropist every can play its biggest role, every warm heart can illuminate its expectations of social justice. Therefore, as the supporting system of charitable trust, the establishment and perfection of public trust tax system is the propellant of the healthy development of the charitable trust and the catalyst of charity to social justice.