法学院知识库

自2013年首单家族信托落地以来，家族信托作为财富传承的新形式受到越来越多的关注。2018年官方首次明确家族信托定义后，我国家族信托便进入了规范化管理的阶段，近年来国家也在通过政策导向推进家族信托业的发展。国内高净值人群对家族财产传承的需求增长，个人所得税改革和CRS的实施对设立离岸信托避税优势的弱化，以及疫情肆虐造成的国际投资环境动荡、跨境投资监管力度增强等多方面因素作用下，我国家族信托业迎来了井喷式发展的一年。但从目前我国家族信托的总量及规模来看，其发展显然受到了限制，而家族信托发展受阻的一个重要原因就在于税收制度的缺失，信托作为财富传承的制度却无法保证税收方面的财产安全，自然遏制了部分高净值人群在国内设立家族信托的想法。

本文首先从家族信托概述出发，追溯家族信托的渊源，明确家族信托的概念与分类并通过知名的家族信托成功案例方式分析其制度优势。其次，对当前家族信托运行过程中可能涉及的税种及其法律依据进行梳理。然后，从家族信托的可税性理论支撑入手，分析了我国家族信托税收制度缺失的现状及其造成的不利影响，指出现有制度中存在的不足，包括税收立法的滞后、税收配套制度的不完善及税收要素规定存在缺陷等。针对以上问题，本文以美国和日本作为英美法系与大陆法系国家的代表，对这两个国家的家族信托税收法律进行比较分析，总结经验启示，最后在此基础上对构建我国家族信托税收制度提出了合理的建议，结合税收立法的可行性，采纳了对现有税收法律进行增补的方式，给出了可供参考的设计方案。综上，期冀能够帮助构建我国家族信托税收法律制度，推进我国家族信托业的发展。

Since the first family trust was launched in 2013, family trusts have received more and more attention as a new form of wealth inheritance. Since 2018, when the official definition of family trust was first clarified , family trusts in China have embarked on the path of standardized management, and the country has been promoting the development of the family trust industry through policy guidance in recent years. Along with the growth of domestic high-net-worth individuals' demand for family property inheritance, the weakening of the advantages of setting up offshore trusts for tax avoidance due to personal income tax reform and the implementation of CRS, the turmoil in international investment environment caused by the COVID-19 pandemic, as well as the strengthening of cross-border investment regulation, China's family trust industry has witnessed a year of explosive development. However, in terms of the total amount and scale of the family trusts in China, it is still in the initial stage of development. One of the reasons why the development of family trusts is hindered is the lack of taxation system. Trust, as a wealth inheritance system, cannot guarantee the safety of property in terms of taxation, which naturally curbs the idea of setting up onshore family trusts by some high-net-worth individuals.

Starting from an overview of family trusts, this paper traces the origin of family trusts, clarifies the concept and classification of family trusts and analyzes the advantages of family trusts by means of case studies. Secondly, this paper sorts out the tax categories and the legal basis that may be involved in current operation of family trusts, introduces other systems related to the family trust tax system, and points out the adverse consequences caused by the disconnect between the systems. Then, from the theoretical support of taxability of family trusts, this paper analyzed the current situation of the lack of family trust taxation system in China and its negative influence, and then indicates the deficiencies of the existing system, including the lag of taxation legislation, the imperfection of taxation supporting system and the defect of the regulations of tax elements. In view of the above problems, this paper takes the United States and Japan as the representatives of common law and civil law countries, and makes a comparative analysis of the family trust tax laws of these two countries, in which the author summarizes the experience and inspiration, puts forward targeted suggestions for constructing China's family trust tax system on this basis, and gives design plan for reference by adopting the method of supplement to the existing tax laws in combination with the feasibility of tax legislation. To sum up, this paper aims at offering help to the construction and improvement of China's family trust taxation legal system and promotimg the development of China's family trust industry.