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穿透课税原则下保险金信托的纳税主体分析

Analysis of Taxable Subjects of Insurance Benefit Trusts under the Pass-Through Tax Principle

Advance in Law / 2025,7(1): 66-78 / 2025-01-03 145 104

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• Authors: 温金莲     
• Information:

  华东政法大学国际法学院，上海

• Keywords: 保险金信托；纳税主体；穿透课税原则
• Insurance benefit trusts; Taxable entity; Pass-through taxation principle
• Abstract: 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。
• 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.
• DOI: https://doi.org/10.35534/al.0701007
• Cite: 温金莲．穿透课税原则下保险金信托的纳税主体分析［J］．法学进展，2025，7（1）：66-78.