完善我国慈善信托制度若干问题的思考

发布时间：2018-01-16 23:26

本文关键词：完善我国慈善信托制度若干问题的思考　出处：《法学杂志》2017年07期 　论文类型：期刊论文

【摘要】：《慈善法》在我国确立的慈善信托制度有许多问题值得进一步思考。在公益信托和慈善信托的关系上,由于二者都来源于英国的慈善信托制度,二者在我国实现了内涵和外延的重合,应该将二者整合为一项制度。慈善信托和慈善捐赠是既有区别也有相似的两项基本慈善制度。由于有区别,两种制度下当事人的权利义务并不相同;由于有相似之处,应当对慈善信托当事人给予与慈善捐赠当事人类似的税收优惠,并且对两种制度下当事人的设定问题,法律皆不宜干预。在完善监察人职责定位方面,应明确慈善信托监察人是对委托人和受益人共同负责;规定监察人采取法律行为前,需经委托人同意。在慈善信托终止和清算问题上,应该规定在慈善信托终止时,受托人有义务向慈善信托的管理部门报告;而且受托人应该报告慈善信托的清算信息,并由慈善信托管理部门予以公开。
[Abstract]:The Charitable Trust system established in China has many problems to be considered further. In the relationship between Charitable Trust and Charitable Trust, both of them are derived from the Charitable Trust system in Britain. The two have realized the coincidence of connotation and extension in our country. They should be integrated into one system. Charitable trust and charitable donation are two basic charitable systems, which are both different and similar. The rights and obligations of the parties are not the same under the two systems; Because of the similarities, the parties of charitable trust should be given tax preference similar to the parties of charitable donation, and the establishment of the parties under the two systems. The law should not interfere. In order to perfect the duty of supervisor, it should be made clear that the supervisor of charitable trust is responsible to both the trustor and the beneficiary. In the case of termination and liquidation of charitable trust, it should be stipulated that the trustee has the obligation to report to the management department of charitable trust when the charitable trust terminates; Moreover, the trustee should report the liquidation information of the charitable trust and be made public by the charitable trust management department.
【作者单位】：北京交通大学法学院;
【基金】：民政部2016年“中国社会组织建设与管理”理论研究部级课题(课题编号:2016MZR001-22)的阶段性研究成果北京交通大学北京社会建设研究院基金资助课题(课题编号:SHJS2014005)的研究成果
【分类号】：D922.182.3;D922.282
【正文快照】： 慈善信托属于信托的一种,在英美法体系中是具有独特创造性的法律制度,最早起源于英国中世纪,1601年的《慈善用益法》可以说是慈善信托发展的起点,但该法并没有对慈善信托的概念予以具体规定。20世纪英国首次以成文法的形式确立了慈善信托的定义。(1)根据英国《2000年受托人法

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