我国非资金财产信托法律问题研究

发布时间：2018-04-28 01:33

本文选题：非资金财产信托 + 资产证券化　；参考：《海南大学》2013年硕士论文

【摘要】：非资金财产信托是一种基于资产管理和投资为目的,委托人将自身拥有的非货币性资产或财产性权利作为信托财产转移给受托人,受托人基于信托文件规定的目的而对信托财产进行处分或管理的法律行为,目前对于非资金财产信托的运行主要采取了资产证券化的运作模式。资金信托与非资金财产信托共同构成了财产信托的整体内容。随着中国市场经济深化发展,社会物质财富不断累积,中国信托市场将从货币性融资为主业向融资与资产管理业务并重的方向转型发展。在这样的背景下,非资金财产信托在我国必将获得深入创新和发展。本文结合信托的基本法律原理与资产证券化理论对我国非资金财产信托的法律问题进行分析和探讨,从理论到实践,理清非资金财产信托的基本内涵和特征,弄清我国非资金财产信托的法律运行环境,解析非资金财产信托的运行过程和在非资金财产信托二元所有权结构下引发相关法律问题,进而对我国非资金财产信托的发展提出建议,以期对非资金财产信托在我国的发展起到积极作用。本文共分为四大部分,主要内容如下：第一部分为非资金财产信托的基本法律界定。在该部分介绍了非资金财产信托的基本内涵和主要分类,结合信托的基本理论对于非资金财产信托的相关法学理论和概念进行整理研究。结合我国非资金财产信托业的实践进一步明确非资金财产信托在我国充分发展的重要意义。第二部分为非资金财产信托运行的解构。在该部分首先对我国的法律体系中对非资金财产信托的基本法律关系进行梳理,深化对非资金财产信托的法律认知；其次,通过文字和图示的方式将目前非资金财产信托的主要运行过程进行解构和分析,明晰非资金财产信托的主要运行过程,重点剖析资产证券化在非资金财产信托中的应用；最后在明确了非资金财产信托的完整运行过程后,可以清晰的看出非资金财产信托中在资产证券化参与下的信托所有权与信托受益权的二元结构,本文对该二元结构进行深入分析,并肯定该结构是引发非资金财产信托一系列法律问题的原因。第三部分为非资金财产信托的主要法律问题剖析。该部分结合非资金财产信托在我国的法律环境分析,并基于我国非资金财产信托二元所有权结构而引起的主要法律问题进行归纳总结,主要集中在非资金财产信托的二元所有权结构与我国信托立法冲突,即非资金财产信托概念与我国信托立法的内在冲突和物权法基本原则对非资金财产信托二元所有权结构的排斥；非资金财产信托登记制度不尽完善；非资金财产信托二元所有权结构下的课税问题；非资金财产信托的终止问题。本部分对于上述四个主要问题进行了较为详细的论述。第四部分为我国非资金财产信托法律制度的完善构想。通过前文的分析和研究,该部分针对第三部分论述的相关法律问题,结合非资金财产信托的基本理论,有针对性的提出法律完善意见,即：确定非资金财产信托的二元所有权的权属；完善非资金财产信托登记制度；构建适合非资金财产信托的课税体系；完善非资金财产信托运行与终止的相关制度。进而明确非资金财产信托运行过程的各方法律关系人的权利和义务、确定非资金财产信托的运行风险和责任归责。通过本文的论述希望对非资金财产信托在我国的发展起到一定的促进作用。
[Abstract]:Non capital property trust is a legal act, based on asset management and investment, to transfer the non monetary assets or property rights of the trustee to the trustee and the trustee to punish or manage the trust property based on the purpose of the trust documents. Capital trust and non capital property trust jointly constitute the whole content of property trust. With the deepening of the development of China's market economy and the accumulation of social material wealth, the Chinese trust market will turn from monetary financing to financing and asset management. Under this background, the non capital property trust will be deeply innovating and developing in our country. This paper analyzes and discusses the legal problems of non capital property trust in China based on the basic legal principles of trust and the theory of asset securitization, and makes clear the basic connotation and characteristics of non capital property trust from theory to practice. The legal operating environment of non capital property trust in China is clarified, the operation process of non capital property trust is analyzed and the relevant legal problems are caused under the two yuan ownership structure of non capital property trust, and then the development of non capital property trust in China is put forward in order to play an active role in the development of non capital property trust in China.
This article is divided into four parts, the main contents are as follows:
The first part is the basic legal definition of non capital property trust. In this part, the basic connotation and main classification of non capital property trust are introduced, and the relevant legal theories and concepts of non capital property trust are collated and studied in combination with the basic theory of trust. The significance of capital property trust in China's full development.
The second part is the deconstruction of the non capital property trust operation. In this part, the basic legal relationship of the non capital property trust is combed in the legal system of China, and the legal cognition of the non capital property trust is deepened. Secondly, the main operation process of the current non capital property trust is carried out through the way of text and illustration. Deconstruction and analysis, clear the main operation process of non capital property trust, and focus on the application of asset securitization in the non capital property trust. Finally, after the complete operation process of non capital property trust is clearly defined, the trust ownership and trust under the participation of asset securitization in the non capital property trust can be clearly seen. This article analyzes the two element structure in depth, and affirms that the structure is the cause of a series of legal problems of non capital property trust, which is the two element structure of the right to benefit.
The third part is the analysis of the main legal problems of non capital property trust. This part combines the legal environment analysis of non capital property trust in China, and summarizes the main legal problems caused by the two yuan ownership structure of non capital property trust in our country, mainly concentrating on the two yuan ownership structure of the non capital property trust. The conflict with our country trust legislation, that is, the internal conflict between the non capital property trust concept and our country trust legislation and the basic principles of the property law on the two yuan ownership structure of non capital property trust; the non capital property trust registration system is not perfect; the non capital property trust two yuan has the right structure of taxation; non capital money. The termination of production trust is discussed in detail in this part. The four main problems mentioned above are discussed in detail.
The fourth part is the perfect conception of the legal system of non capital property trust in our country. Through the analysis and research of the previous article, this part aims at the relevant legal problems discussed in the third part, combining with the basic theory of non capital property trust, and puts forward the perfect opinions of the law, that is, to determine the ownership of the two yuan ownership of the non capital property trust. To perfect the system of non capital property trust registration, construct a tax system suitable for non capital property trust, improve the related system of the operation and termination of non capital property trust, and then clarify the rights and obligations of all parties in the legal relationship of non capital property trust operation, and determine the operational risk and responsibility attribution of non capital property trust. Through the discussion of this article, we hope to play a certain role in promoting the development of non capital property trust in China.

【学位授予单位】：海南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.282

【参考文献】