On the Principle of Non-taxation in pro forma Shift

Abstract

Abstract: Trust is a property—centered innovation of system．Pro forma shifts of ownership OCCUr frequentlyduring the process of establishment and operation as well as termination of a trust．In a pro forma shift，the person whoobtains the ownership does not actually benefit from the property．To establish the“no assessment principle of pro formashift”as a basic principle of trust tax system is necessary on the feet of substantive assessment．The“no assessment principle of pro forma shift”of trust tax law is already established both in the foreign countries and in the region of Taiwan．This principle should be followed during our 1egislation of trust tax law．

Key words: trust, taX law, pro：forma shifts, substantive assessment

摘要： 信托是以财产为中心的制度创新，在信托设立、存续、终止的各个环节，存在诸多信托财产形式移转现象。形式移转的财产其取得人并非经济利益的实际享有人，应从实质课税立场出发，将形式移转不课税确立为信托税法的一项基本原则。形式移转不课税原则在国外及我国台湾地区的信托税制中均有体现，我国应在今后信托税制的立法中贯彻这一原则。

关键词: 信托 , 税法 , 形式移转 , 实质课税

LIU Ji-Hu. On the Principle of Non-taxation in pro forma Shift[J]. , 2008(2): 77-83.

刘继虎. 论形式移转不课税原则[J]. 法学家, 2008(2): 77-83.

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URL: https://faxuejia.ruc.edu.cn/EN/Y2008/V0/I2/77

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