The Tax Construction Of The Legal System Of Charitable Trust In China

Charitable trust, as the main body to adjust the distribution of social wealth, should be encouraged to develop healthily and orderly. With the development of social economy, the positive effect of public charity is increasingly highlighted. The new C harity Law was promulgated in 2016, and the perfection and supplement of the law shows the legislature’s abundant attention to it. It can be predicted that in the future, charitable trust as a new charitable service product will meet the requirement of the market as the government wishes. Since the charitable trust appears late in our country and lacks of legal regulation especially in the tax system. Focusing on these problems, the author provides some suggestions in this paper as following.Firstly, the author makes an overview of the public trust, shows the superiority of public trust in the charity field through the definition, chracteristics and its relation with charity business, raising relevant tax issues problems. Then describing the necessity of legal regulation from the principle of public trust, tax function and the philosophy of tax law, which also constructs the main clue of the whole paper. Secondly, by comparing several developed countries’ mature public trust tax system, summarizes its valuable experience in tax cuts and regulation, then combining the current situation of public trust tax legislation in our country, present problems existing in the our tax s ystem. At last from two aspects: tax cuts and regulation, the author provides several enforceable suggestions and makes a conclusion of the whole paper.