个人从事隐名投资活动的税收待遇涉及对出资行为的流转税处理和所得收益的所得税处理。现行税法尚未明确规定如何认定相关税收的纳税人,实践中,税务机关和司法机关应当根据税收法定原则和实质课税原则来解释和适用税法相关规范,以正确确定隐名投资活动中相关税收的纳税义务人,并据此确定相应的税收待遇。 Tax treatment of individuals engaged in anonymous investment activities involves the processing of the turnover tax of the capital contribution and the income tax treatment of the proceeds. In practice, the tax authorities and the judiciary should interpret and apply the relevant tax code in accordance with the statutory principles of taxation and substantive taxation, in order to correctly determine the relevant taxes in the anonymous investment activities Taxpayers, and accordingly determine the appropriate tax treatment.