論實(shí)質(zhì)課稅原則在信托稅法中的運(yùn)用.pdf

1、中南大學(xué)碩士學(xué)位論文論實(shí)質(zhì)課稅原則在信托稅法中的運(yùn)用姓名：李雄英申請(qǐng)學(xué)位級(jí)別：碩士專(zhuān)業(yè)：經(jīng)濟(jì)法學(xué)指導(dǎo)教師：劉繼虎20070501中南大學(xué)碩士學(xué)位論文ABSTRA(了ABS衛(wèi)眥T’I’hcprincipleof“substanceoverform“whiehiStaxlaw’sgeneralprincipleissuitableforthetrusttaxlawBecauseoftrust’SUnique“doubleownership’

2、legalstructure，namelytheseparationoftrustpropertyintolegaltitleandequitabletitle，thecoexistenceofformtransferringandsubstantivetransferringintrustprocess，whichviolatetheprincipleof“anobjectallownership”anditselasticitywh

3、enitappliestoourpresenttaxlawitfacesdualdifficultpositiom——電ⅨavoidinganddoubletaxedInordertealizethetaxlgvenuetobejustsolutetheproblems，itismorenecessarytoutilizetheprincipleofsubstanceOVerformInviewofthesituationofourta

4、xlaⅥ，———缸1|strelatedtaxlawisblankSOtheauthorproposethatweshouldformulateOurtrustrelatedtaxlawandimplementthebasicprincipleoftaxlaw—tbesubstanceOVerformTheaimofutilizing“substanceOVerform’principleintrustrelatedtaxlawaret

5、oguaranteethetaxburdentobefairandpromotethedevelopmentoftrustFurthermoreauthorsummarizethebasicr以luests一——也eformtransferringofpropertynottobetaxedandtherealbeneficiaryasbeareroftaxTheusingof“substanceOVerfornl’principlei

6、ntrustrelatedtaxlawmainlymanifeststheimplementofthetworequestsInordertocleartheriseofthesubstanceoverformprincipleintrustrelatedtaxlawauthorhasrefereedtothetrustrelatedtaxlawinTaiwanareaJapaneseandEnglandseparatelyfromth

7、ethree嬲pcct—也etrustincometaxlawsystemtrustcapitaltaxlawsystemandtrusttransactiontaxlawsystemtodescribetheuseof“thesubstanceOVerform’principledetailedFurthermore，thearticlethentaketrustprocessasthecluetakeincometaxlandval

8、ueaddedtaxes，thetitledeedtaxes，thebusinesstaxesandthestamptaxesaSexamples，proposesomesuggestiononthetaxarrangementintrustwhichforreferenceintheconstructingofourtrustrelatedtaxlawKeywords：doubleownership，thesubstanceoverf