公益信托的税法困境及应对-经济法学专业论文.docx

PAGE PAGE 4 5 5 play with good performance depend on tax law system to protect both from the tax preference and its abuse prevention. United States has more developed philanthropy than China, and tax law not only give charitable trust engaged in disaster relief a lot of tax breaks, and also use the bar against “private benefit” doctrine to effectively preventing tax abuses. Chinas “Trust Law” also introduces charitable trust, but due to lack of tax incentives and absence of monitoring measures, making the advantage of charitable trust institution difficult to play, and the use of charitable trust engaged in disaster relief existing tax dilemma. This can be completed through the establishment and improvement of tax credit system, tax law regulation of the abuse of tax incentives, and set up of tax penalties mechanism. KEY WORDS: charitable trust, disaster relief, the bar against “private benefit” doctrine, tax law predicament 目录 绪论 ······················································································································································ 1 一、研究背景 ····················································································································· 1 二、研究现状及文献综述·································································································· 2 三、研究方法与研究内容·································································································· 7 第一章 公益信托与灾害救济·············································································································· 8 第一节 公益信托概述 ················································································································ 8 一、公益信托的界定 ········································································································· 8 二、公益信托制度的独特性······························································································ 9 第二节 灾害救济及现有公益救灾模式的法律问题分析·························