内容摘要：
随着信托业务的不断发展，以财产保护和转移为目标的财产转移信托在我国已经出现。财产转移信托具有特殊的财产权架构，因而导致其税收法律关系出现较为复杂的变化。由于我国尚未建立财产转移信托税收制度，信托税收法律关系的变化将产生不利于社会公平、不利于防范避税等一系列负面问题。本文认为，我国应当按照信托受益人课税和信托主体课税的原则构建相关信托税收制度。
关键词：财产转移 ?信托 ?课税
abstract：with the unceasing development of trust in our country, trust of property transfer has come into being. due to lack of tax system of trust of property transfer, a series of negative effects such as social inequity and tax evasion might appear. this paper argues that tax system concerning trust of personal property transfer should be established according to principles of taxing beneficiary of trust and regarding trust as taxpayer.