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什么是个人持股信托公司?

问答题
2022-06-22 18:28
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正确答案
个人持股信托公司是指消极投资收入占总收入60%以上,股份的50%以上被五个或五个以下的个人所持有的公司。由于这种公司被五个或五个以下的个人所控制,所以很容易被跨国自然人利用其亲属的化名来顶替,因而实际上就是一个人所控制的公司。以便利用避税港不征所得税和遗产税的特殊条件进行避税活动。

试题解析

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