Study On The Legal Issues Of Tax Preference In Charitable Trust

In 2001,The Trust Law of the People's Republic of China with special chapter content to charitable trust was enacted,and in 2016,The Charity Law of the People's Republic of China was enacted with seven chapters' content of charitable trust.The act of The Trust Law marks the planting of charitable trust,the promulgation of The Charity Law marks that charitable trusts have sprouted.2016 has become the first year of charitable trust in China.Charitable trusts will be an important part of China's philanthropy.Tax preferential policy is an indispensable catalyst in the development of national philanthropy.Charitable trust activities in China starts late,it is not fully supporting the preferential tax policy,preferential tax system of the absence of a certain extent,restricted the development of charitable trust,greatly reduce the value and significance of the charitable trust.Therefore,it is necessary to study the preferential tax policy of charitable trust.Through comparative analysis,the specific tax preferential legal system of each country is different due to different national conditions,but the commonality has important enlightenment to promote the development of charitable trust in China.Major developed countries such as Britain and the United States,charitable trust tax legislation is not the same,but all show many common features,is worth learning in China,in order to better promote the development of charitable trust.It is divided into four parts: the first part is the introduction.The second part is the development and existing problems of the charitable trust in China,mainly introduces the background status of the development of charitable trust,and some problems existing in the practice development of charitable trust.The third part is about the foreign charitable trusts' tax system.First introduced the system of charitable trust of UK,the UK is charitable trusts his or her home country,the charitable trust tax preferential system not only has important influence on the common law countries,was later reference by the mainland legal system country.Then introduced the United States,Japan and Singapore charitable trust tax preferential policies.The fourth part puts forward some suggestions on the development of charitable trust in China.