論實質課稅原則在信托稅法中的運用.pdf

1、中南大學碩士學位論文論實質課稅原則在信托稅法中的運用姓名：李雄英申請學位級別：碩士專業(yè)：經濟法學指導教師：劉繼虎20070501中南大學碩士學位論文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