我国以房养老信托的法律问题研究
发布时间:2018-07-13 19:02
【摘要】:我国已经步入老龄化社会,且呈现出“未富先老”的特点,目前社会面临的养老局面越来越严峻。社会养老保障机制不健全,由于历史原因养老金不足,而计划生育政策的实施使得传统的养儿防老越来越难以实现。只有不断地创新养老的模式和观念,才能应付日益严峻的养老形势。“以房养老”这一新的养老模式,对于那些“房产富人,现金穷人”的群体尤为适用,国外的实践证明,在解决人口老龄化问题上,这种新型模式效果显著。我国的特殊国情以及传统养老观念的影响,以及政策的不明朗、体制上的诸多限制等因素,使得该项制度虽然引入我国时间较早,但实际运作中确困难重重,严重“水土不服”。基于此,本文试图将以房养老理念与信托制度相结合,提出一种新型的以房养老模式,为我国开展以房养老提供新的思路。本文第1章为引言部分,这部分主要介绍选题来源、意义,然后介绍国内外研究现状。第2章首先针对目前我国各地已经开展的以房养老新模式进行探讨,分析其优缺点;其次,提出以房养老信托这一新的以房养老模式,对其含义、特征进行详细的论述;最后,探讨以房养老信托的制度优势,包括长期规则功能、破产隔离功能、财富传承功能、理财服务功能和六老产品服务功能。第3章探讨以房养老信托的可行性以及实施过程中的存在的法律障碍和运行中存在的风险。首先,我国实施以房养老信托模式的可行性包括我国年轻人养老压力与日俱增,我国居民养老观念的转变,我国居民自有住房数量大幅增长以及我国民事信托的快速发展;其次,由于我国信托法相关配套制度没有跟进,使得在我国设立以房养老信托存在诸多的法律障碍,如我国信托财产登记制度迟迟未出台,现行税收制度与信托制度的衔接,私益信托中无法设立信托监察人制度;最后,以房养老信托的实施也存在较多的风险,如长寿风险、信托公司的经营风险以及我国住宅建设用地使用权到期后的风险。第4章重点探讨以房养老信托的法律关系。以房养老信托法律关系由三个部分构成,即主体、客体和内容构成。主体包括委托人、受托人、受益人,客体是指可以在市场上自由交易的商品房,内容包括委托人的权利义务、受托人的权利义务和受益人的权利。第5章对我国实施以房养老信托提出制度构想。首先,以房养老信托的运行机制,包括以房养老信托的成立与生效、登记公示、终止。其次,对我国信托法相应配套制度摩托提出建议,包括信托财产登记制度、信托的税收制度以及信托监察人制度。最后,针对开展以房养老信托可能遭遇的风险提出预防机制。
[Abstract]:Our country has entered the aging society, and presents the characteristic of "getting old before getting rich", the situation that the society faces at present is more and more austere. The social old-age security mechanism is not perfect, the pension is insufficient due to historical reasons, and the implementation of the family planning policy makes it more and more difficult to realize the traditional raising and preventing old age. Only by constantly innovating the mode and concept of the aged can we cope with the increasingly severe situation of the aged. The new pension model of "providing for the aged by housing" is especially suitable for those who are "rich in real estate and poor in cash". Foreign practice has proved that this new model has a remarkable effect on solving the problem of aging population. The special situation of our country and the influence of the traditional concept of old-age support, as well as the uncertainty of policy and many restrictions on the system, make the system difficult in its practical operation, although it was introduced earlier in our country. Serious "water and earth do not accept". Based on this, this paper attempts to combine the concept of "housing for the aged" with the trust system, and put forward a new mode of "housing for the aged", which provides a new way of thinking for the development of "housing for the aged" in our country. The first chapter is the introduction, which mainly introduces the origin and significance of the topic, and then introduces the current research situation at home and abroad. The second chapter firstly discusses the new mode of providing for the aged by housing, and analyzes its advantages and disadvantages. Secondly, it puts forward the new mode of providing for the aged by housing, and discusses its meaning and characteristics in detail. This paper discusses the institutional advantages of housing endowment trust, including long-term rule function, bankruptcy isolation function, wealth inheritance function, financial management service function and six old product service function. The third chapter discusses the feasibility of the housing endowment trust, the legal obstacles in the implementation process and the risks in the operation. First of all, the feasibility of implementing the housing endowment trust model includes the increasing pressure of our young people to provide for the aged, the change of the concept of providing for the aged in our country, the substantial increase of the number of owner-owned houses in our country and the rapid development of the civil trust in our country. Secondly, because the related supporting system of our trust law has not been followed up, there are many legal obstacles to the establishment of the trust for the aged in our country, such as the delay of the registration system of trust property in our country, the link between the current tax system and the trust system. Finally, there are many risks in the implementation of the trust, such as longevity risk, operating risk of trust company and the risk after the expiration of the right to use residential construction land in our country. Chapter 4 focuses on the legal relationship of endowment trust. The legal relationship of endowment trust is composed of three parts: subject, object and content. The subject includes the trustor, the beneficiary, and the object is the commercial house which can be freely traded in the market, including the rights and obligations of the trustor, the rights and obligations of the trustee and the rights of the beneficiary. Chapter 5 puts forward the system conception of implementing the endowment trust of housing in our country. First of all, the operation mechanism of housing endowment trust, including the establishment and effect of housing endowment trust, registration and termination. Secondly, it puts forward some suggestions on the corresponding supporting system of trust law in China, including trust property registration system, trust tax system and trust supervisor system. Finally, to carry out housing pension trust may encounter the risk of prevention mechanism.
【学位授予单位】:华侨大学
【学位级别】:硕士
【学位授予年份】:2015
【分类号】:D922.282
本文编号:2120442
[Abstract]:Our country has entered the aging society, and presents the characteristic of "getting old before getting rich", the situation that the society faces at present is more and more austere. The social old-age security mechanism is not perfect, the pension is insufficient due to historical reasons, and the implementation of the family planning policy makes it more and more difficult to realize the traditional raising and preventing old age. Only by constantly innovating the mode and concept of the aged can we cope with the increasingly severe situation of the aged. The new pension model of "providing for the aged by housing" is especially suitable for those who are "rich in real estate and poor in cash". Foreign practice has proved that this new model has a remarkable effect on solving the problem of aging population. The special situation of our country and the influence of the traditional concept of old-age support, as well as the uncertainty of policy and many restrictions on the system, make the system difficult in its practical operation, although it was introduced earlier in our country. Serious "water and earth do not accept". Based on this, this paper attempts to combine the concept of "housing for the aged" with the trust system, and put forward a new mode of "housing for the aged", which provides a new way of thinking for the development of "housing for the aged" in our country. The first chapter is the introduction, which mainly introduces the origin and significance of the topic, and then introduces the current research situation at home and abroad. The second chapter firstly discusses the new mode of providing for the aged by housing, and analyzes its advantages and disadvantages. Secondly, it puts forward the new mode of providing for the aged by housing, and discusses its meaning and characteristics in detail. This paper discusses the institutional advantages of housing endowment trust, including long-term rule function, bankruptcy isolation function, wealth inheritance function, financial management service function and six old product service function. The third chapter discusses the feasibility of the housing endowment trust, the legal obstacles in the implementation process and the risks in the operation. First of all, the feasibility of implementing the housing endowment trust model includes the increasing pressure of our young people to provide for the aged, the change of the concept of providing for the aged in our country, the substantial increase of the number of owner-owned houses in our country and the rapid development of the civil trust in our country. Secondly, because the related supporting system of our trust law has not been followed up, there are many legal obstacles to the establishment of the trust for the aged in our country, such as the delay of the registration system of trust property in our country, the link between the current tax system and the trust system. Finally, there are many risks in the implementation of the trust, such as longevity risk, operating risk of trust company and the risk after the expiration of the right to use residential construction land in our country. Chapter 4 focuses on the legal relationship of endowment trust. The legal relationship of endowment trust is composed of three parts: subject, object and content. The subject includes the trustor, the beneficiary, and the object is the commercial house which can be freely traded in the market, including the rights and obligations of the trustor, the rights and obligations of the trustee and the rights of the beneficiary. Chapter 5 puts forward the system conception of implementing the endowment trust of housing in our country. First of all, the operation mechanism of housing endowment trust, including the establishment and effect of housing endowment trust, registration and termination. Secondly, it puts forward some suggestions on the corresponding supporting system of trust law in China, including trust property registration system, trust tax system and trust supervisor system. Finally, to carry out housing pension trust may encounter the risk of prevention mechanism.
【学位授予单位】:华侨大学
【学位级别】:硕士
【学位授予年份】:2015
【分类号】:D922.282
【参考文献】
相关硕士学位论文 前1条
1 王颖;以房养老对接基地养老的房产置换模式研究[D];浙江大学;2013年
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