准公益信托制度构建研究

发布时间：2018-05-15 06:10

本文选题：准公益 + 设立　；参考：《华东政法大学》2013年硕士论文

【摘要】：所谓准公益信托是指信托目的并非百分之百具有公益性，包含部分私人利益的信托。这是区别于出公益性目的的公益信托的概念。我国目前的信托相关法律并不承认准公益信托是公益信托的一种。主要是由于立法者认为公益信托的目的应当是完全的、绝对的、排他的公益性。这一立法的出发点是好的，是为了防止有个别人假借设立公益信托之名来利用国家给与公益事业的鼓励政策。但是就目前我国的实际情况而言，过分地强调公益信托绝对的公益性是对公益信托事业的阻碍，十分不利于扩大和发展中国的慈善公益事业。笔者认为在对待公益信托的目的性上应该仿照英国采取宽容态度，修改《信托法》中对公益目的完全性、排他性的规定，承认准公益信托的合法性。在《信托法》尚未修改的情况下在政策允许条件适当的地区可以对公益信托的目的做出适当的突破，拿出深化改革开放的勇气和魄力，先行先试从而促进我国的公益信托事业。同时，参照美国的做法采用利益分离模式来对待准公益信托，对该类信托中的公益和私益部分进行区分，只对公共利益部分给予税收优惠以及其他鼓励公益事业的政策。委托人若已经明示公益和私益的财产分割比例则按照委托人的意愿，如果没有明示则应该均等的比例来分配财产用于公共利益和私人利益的事业。考虑到我国目前公益事业尚处于起步阶段对公益信托的认知度不高，同时受到红十字基金会等丑闻的影响，民众捐助基金会的热情大大减少。如果再一味的强调公益信托必须具有绝对的公益性势必造成我国公益事业的困难。于此，我们可以借鉴其他国家的一些做法，，从信托的目的性上为其“松绑”，尽快允许准公益信托的存在以降低设立的难度。本文在第一章讨论了准公益信托的基本理论，第二章从主体、客体、形式的角度讨论了具体的设立制度，第三章对准公益信托的税收设计进行分析，防止准公益信托沦为避税的工具，第四章则从立法的角度对未来的制度设计提出建议，第五章则是对全文的概括。相信在今后，随着我国公益事业的日益成熟，市场经济的进一步发展，政府职能的逐步转变和人们思想意识的进步，准公益信托也一定会在社会生活中发挥越来越大的作用。
[Abstract]:The quasi-public trust refers to the trust whose purpose is not 100% public welfare and includes some private interests. This is different from the public welfare purpose of the concept of public trust. China's current trust laws do not recognize the quasi-public trust is a kind of public trust. Mainly because legislator thinks the purpose of public trust should be complete, absolute, exclusive public welfare. The legislation has a good starting point to prevent individuals from using the state's incentives for public welfare under the guise of establishing public trusts. However, as far as the actual situation of our country is concerned, too much emphasis on the absolute public welfare of public trust is a hindrance to the cause of public trust, which is very unfavorable to the expansion and development of charitable public welfare in China. The author thinks that the purpose of treating public trust should follow the British attitude of tolerance, amend the provisions of Trust Law on the integrity and exclusiveness of public purpose, and recognize the legitimacy of quasi-public trust. Under the situation that the Trust Law has not yet been amended, we can make an appropriate breakthrough on the purpose of public trust in areas where the policy allows proper conditions, and take out the courage and courage to deepen reform and opening up, and try first to promote the cause of public trust in our country. At the same time, according to the practice of the United States, the quasi-public trust is treated by the model of separation of interests. The public interest and private interest of the trust are distinguished, and only the public interest is given tax preference and other policies to encourage public welfare. If the client has expressed the proportion of public and private interests, then according to the wishes of the principal, if there is no explicit proportion should be equal to the distribution of property for the public and private interests of the cause. Considering that the public welfare in our country is still in the initial stage of public trust awareness is not high, at the same time by the impact of the Red Cross Foundation and other scandals, the enthusiasm of the public donation foundation has been greatly reduced. If we emphasize the public trust must have absolute public welfare, it will lead to the difficulties of public welfare in our country. Therefore, we can draw lessons from other countries, release the trust from its purpose, and allow the existence of quasi-public trust as soon as possible in order to reduce the difficulty of setting up. The first chapter discusses the basic theory of quasi-public trust, the second chapter discusses the specific establishment system from the perspective of subject, object and form, and the third chapter analyzes the tax revenue design of public trust. To prevent quasi-public trust from becoming a tax avoidance tool, the fourth chapter is to propose the future system design from the legislative point of view, the fifth chapter is the summary of the full text. It is believed that in the future, with the maturation of public welfare in our country, the further development of market economy, the gradual transformation of government functions and the progress of people's ideology, quasi-public trust will certainly play a more and more important role in social life.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.282

【共引文献】