我国慈善信托发展的制度障碍及应对之策

发布时间：2018-01-17 21:24

本文关键词：我国慈善信托发展的制度障碍及应对之策　出处：《烟台大学》2017年硕士论文　论文类型：学位论文

【摘要】：我国是一个慈善需求大国,也是一个慈善事业发展大国。慈善信托作为我国慈善事业的新型方式和重要载体,具有高安全性、高灵活性、高效益性的优点,在推动我国慈善事业快速发展中具有重大作用。慈善信托的发展离不开慈善信托法律制度的保障,但《慈善法》新立,其对慈善信托的原则性规定只是确立了慈善信托进一步发展的法律基础,配套执行制度的缺失以及相关法律法规之间的冲突,成为制约慈善信托快速发展的障碍。本文旨在研究《慈善法》颁布后影响慈善信托进一步发展的制度障碍,并为解决这些制度障碍提供相应的法律建议。影响我国慈善信托发展的制度障碍,主要体现在非货币信托财产登记制度、受益人权益保护制度、税收激励制度三个方面。非货币信托财产登记制度的缺失,使得股权、知识产权、房地产等财产权无法进行非交易过户,极大地限制了以非货币性财产设立慈善信托的可能;慈善信托中受益人地位弱化,受益权性质不明,直接导致了受益人权利受到损害时无法得到有效救济;《慈善法》对于慈善信托的税收优惠虽有原则性规定但是对于优惠税种、优惠范围、优惠标准等具体内容缺乏相应规定,使得慈善信托的激励性不足。关于非货币信托财产登记制度的完善,应明确信托财产登记的效力、登记机构以及登记程序,为信托财产的非交易过户找到合法途径。受益人救济制度的关键是明确其性质为财产性的对物权利,同时还要有效制约受托人权利以及加强对慈善信托运行的监督管理。关于税收激励制度则需明确具体的优惠税种,并将优惠政策落实到慈善信托的设立、持续及终止的各个阶段。
[Abstract]:As a new way and important carrier of charity in China, charitable trust has the advantages of high security, high flexibility and high efficiency. It plays an important role in promoting the rapid development of philanthropy in China. The development of charitable trust can not be separated from the protection of the legal system of charitable trust, but the charity law is newly established. Its principle of charitable trust only establishes the legal basis for the further development of charitable trust, the lack of supporting execution system and the conflict between relevant laws and regulations. The purpose of this paper is to study the institutional obstacles that affect the further development of charitable trust after the promulgation of charity law. And in order to solve these system obstacles to provide corresponding legal advice, affecting the development of charitable trust system obstacles, mainly reflected in the non-monetary trust property registration system, beneficiary rights and interests protection system. Three aspects of tax incentive system. The absence of non-monetary trust property registration system, such as equity, intellectual property, real estate and other property rights can not be non-transaction transfer of ownership. The possibility of setting up charitable trust with non-monetary property is greatly restricted; In charitable trust, the status of beneficiary is weakened and the nature of beneficiary's right is not clear, which directly results in the beneficiary's rights being damaged and unable to get effective remedy. The charity law has the principle stipulation to the charitable trust tax preference, but lacks the corresponding stipulation to the preferential tax type, the preferential scope, the preferential standard and so on. On the improvement of the registration system of non-monetary trust property, we should clarify the effectiveness of the registration of trust property, registration institutions and registration procedures. The key of beneficiary relief system is to make clear the property right in rem. At the same time, we should also effectively restrict the rights of trustees and strengthen the supervision and management of the operation of charitable trusts. Regarding the tax incentive system, we should clarify the specific preferential tax categories and implement the preferential policies into the establishment of charitable trusts. Stages of continuity and termination.
【学位授予单位】：烟台大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.282

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