财税与公共管理学院知识库

  第三次分配是社会主体以慈善的方式自愿参与的财富分配。慈善信托作为慈善事业的新方式，是促进第三次分配发挥作用的重要力量。慈善信托自2016年引入我国并以法律的形式确定下来，至今已发展6年，在脱贫攻坚及抗击疫情等方面发挥了巨大的作用，但其总体发展远低于预期。慈善信托利用自身的优势将资金等持续投入慈善事业，国家应对慈善信托给予一定的税收优惠措施，体现出对慈善信托的财政支持，也充分肯定从事慈善事业的主体，以此来体现国家的政策导向和价值提倡。但目前我国缺乏针对慈善信托的专门税收优惠制度，严重阻碍了其发展。

  本文首先从公益信托到慈善信托的跨国移植界定两者的关系，进而分析了慈善信托税收优惠制度的原则和理论依据。其次，分析了慈善信托在我国的实践与税收优惠现状，剖析了慈善信托税收优惠制度存在的立法困境、曲线模式享受税收优惠存在的风险及存在重复征税等问题。最后，针对上述问题，提出了如下对策与方案：一是提高我国慈善信托税收制度的立法层级并构建体系化的税收优惠政策；二是赋予信托公司开具捐赠票据的资格；三是落实实质课税原则，从而避免重复征税；四是构建我国税收优惠制度的避税防范机制。综上，期冀本文提出的相关建议能对完善我国慈善信托税收优惠制度有所帮助，从而促进其良性发展；进而使慈善信托在第三次分配中发挥积极的作用。

      The third distribution is the distribution of wealth in which social subjects voluntarily participate in charity. As a new way of philanthropy, charitable trusts are an important force in promoting the role of the third distribution. Charitable trusts have been in development for six years since they were introduced into China in 2016 and established in the form of law. They have played a huge role in poverty alleviation and the fight against the epidemic, but their overall development is far below expectations. Charitable trusts take advantage of their own value preservation and appreciation advantages to absorb idle funds from the society and continue to invest in charitable causes. The state should give charitable trusts certain tax preferential measures, which reflects the financial support for charitable trusts themselves, and also fully affirms the subjects engaged in charitable undertakings. This reflects the country's policy orientation and value advocacy. However, at present, China lacks a special preferential tax system for charitable trusts, and the corresponding policies are not clear enough, which seriously hinders its development. 
       This paper starts with the definition of transnational transplantation from public trusts to charitable trusts and the relationship between the two, and then analyzes the principles and theoretical basis of the charitable trusts tax preference system. Secondly, it analyzes the practice of charitable trusts in China and the current situation of tax incentives, and analyzes the legislative difficulties existing in the tax incentive system of charitable trusts, the legal risks of the curve model enjoying tax incentives, and the existing problems of double taxation. Finally, in response to the above problems, the following countermeasures and plans for improving charitable trusts tax preference system are put forward: first, to improve the legislative level of charitable trusts tax system and to integrate its tax preferences with reference to charitable donations; second, to empower trusts companies to issue donation bills. The third is to implement the principle of substantive taxation, so as to avoid double taxation; the fourth is to build a tax avoidance prevention mechanism for preferential tax system.To sum up, it is hoped that the relevant suggestions put forward in this paper can help to improve the preferential taxation system of charitable trusts in China, thereby promoting its benign development; and then making charitable trusts play an active role in the third distribution.