论形式移转不课税原则

信托是以财产为中心的制度创新,在信托设立、存续、终止的各个环节,存在诸多信托财产形式移转现象。形式移转的财产其取得人并非经济利益的实际享有人,应从实质课税立场出发,将形式移转不课税确立为信托税法的一项基本原则。形式移转不课税原则在国外及我国台湾地区的信托税制中均有体现,我国应在今后信托税制的立法中贯彻这一原则。

On the Principle of Non-taxation in pro forma Shift

Trust is a property-centered innovation of system.Pro fonna shifts of ownership occur frequently during the process of establishment and operation as well as termination of a trust.In a pro fonna shift,the person who obtains the ownership does not actually benefit from the property.To establish theno assessment principle of pro forma shiftas a basic principle of trust tax system is necessary on the feet of substantive assessment.Theno assessment prin- ciple of pro forma shiftof trust tax law is already esta...