信托税制是新兴的金融活动,是指与信托行为、信托当事人相关的税收政策、法规和制度的总称。具体是指对信托行为及其当事人之间财产转移、管理、受益所课征的各种税收。是经济活动的一环,所有过程都将产生信托行为关系人之间财产之增减变化。
The key point of the perfection of relevant trust systems is the construction of trust imposition.
信托配套制度的完善的重要内容就表现为信托税制的构建。
参考来源 - 信托税制法律问题比较研究But still there are a lot of disputes to be settled. I hope by this thesis I can revise and clarify related issues and hope this can be beneficial to the development of trust taxation system.
目前台湾信托税制之建制尚称严谨,但仍有不少争议问题存在,盼能将相关问题修正与厘清,俾能以利信托税制顺利推展。
参考来源 - 人身保险信托之课税研究·2,447,543篇论文数据,部分数据来源于NoteExpress
信托配套制度的完善的重要内容就表现为信托税制的构建。
The key point of the perfection of relevant trust systems is the construction of trust imposition.
信托税制在信托制度中占据重要的地位,我国在这一方面还没有明确的法律规制。
The trust tax system has an important status in the trust system but our country does not have the explicit legal rules and regulations in this aspect.
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