Abstract:
China’s insurance fund trust 1.0, 2.0, 3.0 mode is booming, but at present there is a lack of trust income tax collection norms in China, this paper through the theoretical basis of the penetration of the principle of tax dismantling, and combined with the practice of different modes of the insurance fund trust tax subject to analyze, in order to provide a reference for the relevant areas of research and practice.
我国保险金信托1.0、2.0、3.0模式正在蓬勃发展,但目前我国在信托所得税收规范方面存在缺失,本文通过对穿透课税原则的理论基础拆解,并结合实务中不同模式下保险金信托的纳税主体进行分析,以期为相关领域的研究和实践提供参考。