Because of trust s Unique"double ownership" legal structure, namely, the separation of trustproperty into legal title and equitable title, the coexistence ofform-transferring and substantive-transferring in trust process, whichviolate the principle of "an object, an ownership" and its elasticity, whenit applies to our present tax law, it faces dual difficult position——taxavoiding and double taxed.

Breakthrough the Choke Point of Reform of Land Tenure for Setting up Double Ownerships;

On the basis of analyses of their defects and consideration of the reality of China, this thesis represents a viewpoint on the double system of ownership, that is, the ultimate ownership of the rural land of the state and the primary ownership of the community-and-farmer.

Under corporation system of companies conditions,the ordinary production and management of enterprise needs corporation ownership,the theory of dual nature of ownership can give a satis.