股权收益权信托法律问题分析

发布时间：2018-06-27 18:56

本文选题：信托 + 股权收益权　；参考：《中国青年政治学院》2014年硕士论文

【摘要】：近些年,我国的信托业取得了一定的发展,股权收益权信托经历着从产生到发展的重要时期。股权收益权信托以股权的收益权为信托标的,是运用得比较多的新兴信托产品,目前,我国的股权收益权信托应用越来越普遍,在品种繁多的信托产品中占据一定的席位。我国社会主义市场经济已经逐步建立并完善,股权收益权信托有着广泛的市场空间。股权收益权信托由于其灵活性自其被创新的那一刻起就被广泛的应用于信托业务领域,但是股权收益权作为信托财产存在着法律缺陷。目前从立法规范到司法实践,股权收益权信托的合法合规性还没有明确的结论,国内对股权收益权信托的理论研究尚不够完善,股权收益权信托的实务操作走在了理论研究的前面。股权收益权信托存在立法、理论和实践上的诸多问题,立法上的空白、公示制度的缺失、税收制度的不完善和监督机制的欠缺;理论上对股权收益权性质的认识存在分歧、股权收益权是否能作为信托标的以及股权收益权信托丧失了传统的信托管理功能;实践中股权收益权合法性问题、信托财产如何公示以及股东名义的归属问题。股权收益权信托存在的法律问题如何解决,目前还未有专门的文章加以研究,本文正是基于这些被忽略的空白来展开研究的。全文分为引言、正文和结语,正文包括四个部分,分别如下:第一部分简要介绍我国目前的股权收益权信托。该部分以实践中的两例股权收益权案例来引述目前我国的股权收益权信托的概况,介绍股权收益权信托的现实运行模式以及基本特征,对股权收益权信托的现实含义进行了分析,为下文的股权收益权信托的问题及其分析作铺垫。第二部分主要提出我国目前股权收益权信托业务存在的问题。主要涉及股权收益权信托立法上存在的问题,股权收益权信托理论上存在的问题和股权收益权信托实践中存在的问题。第三部分具体分析了目前我国的股权收益权信托存在的问题。主要包括对股权收益权性质的分析、股权收益权作为信托财产的适格性、股权收益权信托的管理功能的实现、股权收益权信托内涵的分析以及股权收益权合法性分析。第四部分详细阐释了如何构建我国的股权收益权信托制度。包括我国股权收益权信托制度的立法模式、股权收益权信托的成立条件、股权收益权信托的无效、当事人之间的法律关系、股权收益权信托的税收制度以及监管制度。最后,本文得出结论,对于股权收益权信托,我们应当建立完善的股权收益权信托制度,明确其成立和生效要件,将当事人之间的权利义务关系予以明晰化,完善股权收益权信托的税收制度和监管体制,使得股权收益权信托的实践操作规范化、有法可依,使股权收益权信托发挥更好的作用。
[Abstract]:In recent years, the trust industry of our country has made certain development, the equity income right trust has experienced an important period from the emergence to the development. Equity income right trust, which is based on the income right of equity, is a new kind of trust product which is widely used. At present, equity income right trust is more and more widely used in our country, and occupies a certain position in a variety of trust products. China's socialist market economy has been gradually established and improved, equity income right trust has a wide market space. Because of its flexibility, equity income right trust has been widely used in trust business field since it was innovated. However, equity income right as trust property has legal defects. At present, from legislation to judicial practice, there is no clear conclusion on the legal compliance of equity income right trust, and the theoretical research on equity income right trust is not perfect in China. The practical operation of equity income right trust is in the front of theoretical research. There are many problems in legislation, theory and practice, gaps in legislation, absence of publicity system, imperfection of tax system and lack of supervision mechanism. Whether the equity income right can be used as the subject matter of the trust and whether the equity income right trust has lost its traditional trust management function; in practice, the legitimacy of the equity income right, how to publicize the trust property and the ownership of the shareholders' name. At present, there is no special article to study how to solve the legal problems existing in the equity income right trust. This paper is based on these neglected gaps to carry out the research. The full text is divided into preface, text and conclusion, the text includes four parts, as follows: the first part is a brief introduction of China's current equity income right trust. This part uses two cases of equity income right in practice to quote the general situation of equity income right trust in our country at present, and introduces the actual operation mode and basic characteristics of equity income right trust. This paper analyzes the practical meaning of equity income right trust, and paves the way for the following problems and analysis of equity income right trust. The second part mainly points out the problems existing in the trust business of equity income right in our country. It mainly involves the problems existing in the legislation of the equity income right trust, the problems existing in the theory of the equity income right trust and the problems existing in the practice of the equity income right trust. The third part concretely analyzes the existing problems of equity income right trust in our country. It mainly includes the analysis of the nature of equity income right, the appropriateness of equity income right as trust property, the realization of management function of equity income right trust, the analysis of connotation of equity income right trust and the analysis of legitimacy of equity income right. The fourth part explains in detail how to construct the equity income right trust system in our country. It includes the legislative model of the equity income right trust system, the establishment conditions of the equity income right trust, the invalidity of the equity income right trust, the legal relationship between the parties, the tax system of the equity income right trust and the supervision system. Finally, this paper draws a conclusion that we should establish a perfect system of equity income right trust, clarify its establishment and effective requirements, and clarify the relationship between the rights and obligations of the parties. Improve the tax system and supervision system of equity income right trust, make the practice and operation of equity income right trust standardized, have laws to follow, and make equity income right trust play a better role.
【学位授予单位】：中国青年政治学院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.282

【参考文献】