家族信托在财产传承中的法律问题研究

发布时间：2018-03-23 12:07

本文选题：家族信托　切入点：财产传承　出处：《上海交通大学》2015年硕士论文

【摘要】：家族信托在大陆虽才于2012年起步,但其制度在财富传承中的优势已被大陆高净值人士所关注。我国法律在家族信托这一领域的空白,赋予我们去研究家族信托这一制度的意义。本文从家族信托概念、历史沿革及其发展现状出发,分析由于我国现有关于信托的法律制度不完善,引发了一系列法律问题,包括信托财产所有权归属不明以及由所有权归属不明引发的受益人受益权保障和信托财产范围受限、受托人局限、税制安排不恰当等。对这些问题的解决关乎家族信托的长远稳定发展。本文通过对家族信托立法现状的梳理,总结家族信托现行法律体系存在的缺陷,并在之后展开对信托财产所有权归属、受托人制度以及信托税制具体问题的分析,在对具体问题进行论述时,通过对现有法律制度进行分析,总结国内立法存在缺陷,再通过借鉴国外信托制度发达国家和地区的立法经验,结合我国具体国情提出解决方案。家族信托业务对法律制度的需求问题非一日可成,需从法律法规制定、现行法律法规完善等多个层面作出努力。
[Abstract]:Although family trust started in mainland China in 2012, the advantage of family trust in wealth transmission has been concerned by high net worth people in mainland China. This paper, based on the concept, history and development of family trust, analyzes that the existing legal system of trust in our country is imperfect, which leads to a series of legal problems. Including the ownership of the trust property is unknown, the beneficiary's right of benefit caused by the ownership is unknown, the scope of the trust property is limited, and the trustee is limited. The solution to these problems is related to the long-term and stable development of the family trust. This paper summarizes the defects of the current legal system of the family trust by combing the current legislative situation of the family trust. After that, the author analyzes the ownership of trust property, the trustee system and the trust tax system, and summarizes the defects of domestic legislation by analyzing the existing legal system. Then, by learning from the legislative experience of developed countries and regions in foreign countries and regions, and combining with the specific conditions of our country, we put forward solutions. The demand for the legal system of family trust business is not only a day long, but also needs to be formulated from the laws and regulations. Existing laws and regulations improve and other levels of efforts.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.282

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