论开展家庭财产信托面临的法律困境及其解决

发布时间：2018-03-12 17:06

本文选题：家庭财产信托　切入点：民事信托　出处：《武汉大学》2017年硕士论文　论文类型：学位论文

【摘要】：为实现两代或两代以上血亲及姻亲之间的利益安排,家庭财产的所有人作为委托人将其财产或财产权转移给受托人设立信托,受托人对财产进行分配,这个前提条件就是它按照委托人的意思表示,即"家庭财产信托"。家庭财产信托的设立旨在保障近亲属一定品质的生活,进阶目的在于维护和增进家庭财富、培养后代良好品性。法律界、实务界很多专家学者看好家庭财产信托的前景。从2013年1月至今,我国共有中信、平安、外贸、北京、上海、紫金等6家信托机构开展家庭财产信托业务,还有一些机构开展的是公益、子女教育等类家庭财产信托,这都能看出我国也在积极探寻家庭财产信托的发展之路。我国家庭财产信托业务开始的时间很短,所以会存在很多的问题,在前进的道路上要去积极探索,寻求更多的家庭财产信托模式并进行创新,让它这个模式能够和我国的基本国情的要求相同,这样家庭财产信托才能够发展得更好,进步得更快。但现行法律与监管惯性使其前景远不如想象乐观。开展家庭财产信托业务所面临的现行法律困境在以《信托法》为主的法律规范中的信托目的、信托财产、受托人、受益人等各方面均有所体现。这些法律困境中的绝大多数难以通过信托文件约定的形式予以避免或缓解。浅析开展家庭财产信托面临的法律困境,并提出解决建议,是本文的主旨所在。首先,本文分别介绍了家庭财产信托的兴起背景,家庭财产信托的发展现状以及与国外(境外)对比,家庭财产信托发展所需要的制度环境(家庭财产信托模式的构造要素解析和与我国信托制度关联性分析)。其次,以此为基石,再从信托目的、信托财产、受托人、受益人四个方面分析制约家庭财产信托的具体成因,这些成因分别是:家庭财产信托目的概念不清导致判断受托人履职尽责困境;家庭财产信托的财产归属问题,信托财产登记法律困境,信托财产登记过程中产生的税负问题;自然人作为受托人的法律困境,法人作为受托人的法律困境,受托人自己处理信托事务义务相关法律困境,受托人保密义务相关法律困境,不利于受托人进行信托交易的信托财产有限责任法律困境;受益人和受托人共享权利相关法律困境,受益人独享权利相关法律困境,受益人权利限制相关法律困境,受益权的变动与消灭法律困境。继而,从理念更新、信托法改造、税法改革三个层面探寻改进制度破解制约家庭财产信托发展成因的办法,然后深挖出制约家庭财产信托的法律核心困境(我国《信托法》的强行法性格)和四个突出问题(信托分类标准存在错误、受托人义务及责任过重且无法转移、受益人权利过于广泛而无限制、配套制度缺失)。最后,对以上困境问题提出综合解决方法。
[Abstract]:In order to achieve the benefit arrangement between blood relatives and in-laws of two or more generations, the owner of the family property transfers his property or property right to the trustee as a principal to establish a trust, and the trustee distributes the property, This prerequisite condition is that it is expressed according to the intention of the client, that is, "family property trust". The establishment of the family property trust aims to guarantee a certain quality of life for close relatives, and the purpose of the advanced stage is to maintain and enhance the family wealth. Many experts and scholars in the legal and practical circles are optimistic about the prospects of family property trusts. Since January 2013, China has shared Citic, Ping an, Foreign Trade, Beijing, Shanghai, Zijin and other six trust organizations carry out family property trust business, and some institutions carry out family property trusts such as public welfare, children's education, etc. It can be seen that our country is also actively exploring the road to the development of family property trusts. The business of family property trusts in our country has started in a very short time, so there will be a lot of problems. We should actively explore the way forward. To seek and innovate more family property trust models so that they can meet the requirements of our country's basic national conditions, so that family property trusts can develop better. But the current legal and regulatory inertia makes the prospects far less optimistic than imagined. The current legal dilemma facing the development of family property trust business is the purpose of trust property in the main legal norms of the Trust Law. Most of these legal dilemmas can hardly be avoided or alleviated by the form agreed in the trust document. This paper analyzes the legal difficulties faced by the family property trust, and puts forward some suggestions to solve the problems. First of all, this paper introduces the background of the rise of the family property trust, the development of the family property trust and the comparison with foreign countries (overseas). The institutional environment needed for the development of the family property trust (the analysis of the structural elements of the family property trust model and the analysis of its relevance to the trust system in China). Secondly, it is the foundation stone, and then from the purpose of the trust, the trust property, the trustee, The four aspects of the beneficiary analyze the specific causes of restricting the family property trust. These causes are: the unclear concept of the purpose of the family property trust leads to the difficulty of judging the trustee's due diligence; the property ownership of the family property trust. The legal dilemma of the registration of trust property, the tax burden in the process of registration of trust property, the legal dilemma of natural person as trustee, the legal dilemma of legal person as trustee, and the legal dilemma of trustee dealing with the obligation of trust affairs, The legal dilemma related to the trustee's obligation to keep secret is not conducive to the trust property limited liability legal dilemma in which the trustee carries out trust transactions, the legal dilemma related to the sharing of rights between the beneficiary and the trustee, and the legal dilemma related to the exclusive enjoyment of the rights by the beneficiary. Then, from three aspects of concept renewal, trust law reform and tax law reform, the author tries to find out how to improve the system to solve the causes of the development of family property trust. Then we dig out the core dilemma of the law restricting the family property trust (the character of the compulsory law in our country's Trust Law) and four outstanding problems (the trust classification standard is wrong, the fiduciary duties and responsibilities are too heavy and can not be transferred). The beneficiary's rights are too wide and unlimited, and the supporting system is missing. Finally, a comprehensive solution to the above problems is put forward.
【学位授予单位】：武汉大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.282

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