Research On Tax-Avoidance In Trust And Legal Regulation

Trust system is an institutional arrangement that realizes the preservation and appreciation of property through transfer the possession and management of property to the trustee.It plays an irreplaceable and important role in the economic and financial development of modern society.However,since the birth of the trust,the tax avoidance has been imprinted on it.In the developed countries,it is more common for people to avoid estate tax,gift tax and income tax by the means of trust.Trust tax avoidance not only seriously distorts the development of the trust industry and tax law,but also has caused tremendous loss of fiscal revenue of all countries and even destroyed the normal social order of distribution.Under the background of economic globalization and financial internationalization,although the trust industry in our country started relatively late,it has developed rapidly and has now become one of the pillars of China's financial industry.However,at present,our country's lack of legal regulation in the area of trust tax law,especially trust tax avoidance,and it is not able to effectively prevent trust tax avoidance.Therefore,this article hopes to analyze and discuss the tax avoidance in our country with a view to putting forward an effective legal regulation path.This article is based on the discovery of problems,the analysis of problems,thesolution of the problem on the basis of experience.The introductory part mainly introduces the background and significance of the selected topics,research methods,innovations and shortcomings,and combs the research on issues related to trusttax avoidance.The first part of this article is the jurisprudence analysis of trust tax avoidance.First,the definition of trust,double ownership of trust and independence of trust are introduced.Secondly,it analyzes the legal nature of trust tax avoidance,and connects the trust with tax avoidance.It is considered that trust tax avoidance is a beyond-law,but not a legal act or an illegal act.Finally,through behavioral factor analysis,thelegal definition of trusttax avoidance has been defined.This chapter mainly solves the problem of what is tax avoidance,explains the necessity of legal regulation of tax avoidance,and guides the anti-trust tax avoidance theory.The second part of this article is about the ways and causes of trusttax avoidance in our country.First of all,analyzing the main types of trusttax avoidance in our country,and introducing the main ways and methods of trusttax avoidance by taxpayers.Secondly,from the national conditions in our country,this paper analyzes the reasons for the trusttaxavoidance,including the highly flexible characteristics of the trust,the objectivity of the loopholes in tax law and the taxpayers' economic interests.This chapter hopes to pave the way for the following suggestions through the analysis of the above problems.The third part of this article is the status quo and shortcomings of the legal regulation of the trusttax avoidance in our country.First of all,the legal status of our country in the regulation of trusttaxavoidanceareintroduced.Secondly,the author points out the shortcomings of our country in the principle of the legal regulation oftrust tax avoidance,the special anti-tax avoidance clause of trust taxavoidance,the tax-paying subject of trust and the tax-related information of trust.This chapter hopes to lay the foundation for the legal regulation of the improvement of trust avoidance by clarifying the status quo of our country's legal regulation of tax avoidance and its existing problems.The fourth part of this article is the perfect suggestion of legal regulation of trusttax avoidance in our country.Based on the analysis of the previous chapters,this chapter studies thetrust legal system of anti-tax avoidance in our country,and draws lessons from the experience of other countries intrust tax avoidance.This chapter put forward suggestions by establishing the legal object of legal regulationoftrusttax avoidance in our country,perfecting the principle of legal regulation of trust tax avoidance,making special anti-avoidance clauses in the field of trust,clarifying the tax-paying subjects of tax-related trusts and enhancing the ways of obtaining information on tax-avoidance trusts for perfecting the legal regulation of trusttax avoidance in our country.