人寿保险信托在遗产规划中的应用研究
发布时间：2018-07-27 14:07
【摘要】：近年来,随着国家经济的高速发展,我国民众的私有财富不断增长,但财富的不断积累却造成了遗产继承问题频频出现。在日常生活中,人们常常通过购买人寿保险来为家人提供经济保障,人寿保险和人寿保险信托逐渐成为了人们可选的遗产规划工具。在人寿保险信托中,人寿保险公司支付的保险金交予信托机构管理,信托机构则按委托人(一般是被保险人)的意愿为受益人(继承人)的利益管理和运用保险金。人寿保险信托可充分保障保险受益人的权益,从而为被保险人(即被继承人)的遗产规划提供更完善的制度安排。 人寿保险信托在欧美和日本等国家以及我国台湾地区发展较成熟,而我国大陆地区还未有该产品推出,对其应用于遗产规划方面的研究也是乏善可陈。因此,本论文将借鉴国内外人寿保险信托及其应用于遗产规划的发展经验,对我国大陆人寿保险信托在遗产规划中的应用提出策略建议,从而为我国大陆在这方面的研究做出微薄的贡献。 本论文的研究思路和研究内容如下： 第一章是绪论部分,包括本论文的研究背景及意义、文献综述、研究使用的理论工具和研究方法以及论文的可能创新点与后续研究改进四个部分。 第二章将文中涉及到的主要概念作一个阐述,包括遗产及人寿保险信托制度两部分。其中,遗产部分介绍了遗产的涵义及其税制；人寿保险信托制度部分首先介绍了信托的定义及其内涵,然后对人寿保险信托制度分别从其含义及产生背景、运作机理、分类、适用人群等多个角度进行了阐述。 第三章首先介绍了各种遗产规划工具,包括人寿保险信托、遗嘱、遗产委任书、遗产信托、人寿保险、赠与等。由于人寿保险信托已在上一章有详细阐述,因此本章将重点介绍其他几项遗产规划工具。然后在第二章对遗产相关税制及人寿保险信托制度介绍的基础上,通过人寿保险信托与其他几种遗产规划工具的比较,突出人寿保险信托在遗产规划中应用的比较优势。 第四章主要分析了国内外人寿保险信托在遗产规划中的应用,并选取了美国和我国台湾地区为研究对象。首先对其人寿保险信托制度的发展及运作模式作分别阐述,然后结合各自的遗产及赠与税制,通过案例分析直观地阐明美国和我国台湾地区人寿保险信托在遗产规划中的应用。 第五章主要是对我国大陆将人寿保险信托应用于遗产规划的一个市场环境进行预测分析。首先,通过相关财富数据以及财富报告显示的财富管理需求对其潜在需求市场进行分析：其次,从实施遗产税制度的必要性和可行性两个方面对我国大陆实施遗产税制度的市场环境进行分析；最后,对人寿保险信托的经营主体进行分析,且此部分分为了以信托公司为经营主体,以及在混业经营模式下由保险公司或银行作为经营主体两种情况进行研究,并对各自的经营环境优势作分别探讨。 第六章则是在第五章分析的基础上,提出我国大陆人寿保险信托在遗产规划中应用的一些策略构想,包括人寿保险信托应用于遗产规划的制度基础的强化、我国大陆开征遗产税的策略建议、信托业经营及混业经营背景下的制度建设等。 本论文可能的创新之处如下： 第一,论文对美国和中国台湾地区人寿保险信托的运行机理和实务案例进行了较系统的比较研究,为中国大陆遗产税开征后遗产规划以及我国家庭财富传承转移和私人银行高净值客户的财富管理提供了较好的借鉴参照。 第二,人寿保险信托在遗产规划中的应用最终要落实在人寿保险信托的经营上,经营主体的选择决定了人寿保险信托的经营模式。本文通过对信托业、保险业和银行业三大经营主体的市场环境进行分析探讨,表明分业经营模式与混业经营模式都各有其优势存在,我国大陆可以通过完善相关的政策制度确定合适的经营模式。 第三,为了使人寿保险信托应用于遗产规划的目标更好地实现,我国大陆需要从制度基础的强化、开征遗产税的策略措施及各个经营模式下的制度建设等多个方面入手,从而为人寿保险信托在遗产规划中的应用创造一个良好的制度环境。 本论文的不足之处：由于选题较新,相关资料相对缺乏,因此本文主要通过对其他国家和地区人寿保险信托制度的研究,并结合案例分析来拟定写作思路。但受自身知识水平有限,在对我国大陆人寿保险信托应用于遗产规划的市场环境分析方面还不够全面,在最后一部分对我国大陆将人寿保险信托应用于遗产规划的策略构想的写作尚缺乏深度,且偏向于理论分析,这些不足之处还需在后续的学习与研究中加以进一步弥补和完善。
[Abstract]:In recent years, with the rapid development of the national economy, the private wealth of our people is growing, but the accumulation of wealth has resulted in the frequent occurrence of inheritance problems. In daily life, people often buy life insurance to provide economic security for their families. Life insurance and life insurance trust have gradually become the choice of people. In the life insurance trust, in the life insurance trust, the insurance paid by the life-insurance company is administered to the trust agency, and the trust institution manages and uses the benefits of the beneficiary (the successor) in accordance with the wishes of the principal (generally the insured). The life insurance trust can fully protect the rights and interests of the beneficiaries and thus be insured. The inheritance plan of the insured (i.e. the heir) provides more perfect institutional arrangements.
The life insurance trust has developed more mature in Europe, America, Japan and other countries as well as the Taiwan region of our country. However, the research on its application to the heritage planning is also weak. Therefore, this paper will draw on the experience of domestic and foreign life insurance trust and its application in the development of heritage planning. The application of Lu life insurance trust in heritage planning puts forward strategies and suggestions, thus making a modest contribution to the mainland's research in this field.
The research ideas and contents of this paper are as follows:
The first chapter is the introduction, including the background and significance of the research, the literature review, the theoretical tools and methods used, the possible innovation of the paper and the improvement of the following four parts.
The second chapter expounds the main concepts involved in the article, including the two parts of the heritage and the life insurance trust system. Among them, the heritage section introduces the meaning of the heritage and its tax system; the life insurance trust system first introduces the definition and connotation of the trust, and then the life insurance trust system from its meaning and production, respectively. Background, operation mechanism, classification, applicable crowd and so on are expounded.
The third chapter introduces all kinds of heritage planning tools, including life insurance trust, testament, estate appointment, Heritage Trust, life insurance, gift and so on. As the life insurance trust has been elaborated in the last chapter, this chapter will focus on several other heritage planning tools. Then in the second chapter, the inheritance related tax system and life insurance system will be introduced. On the basis of the introduction of the insurance trust system, the comparative advantage of the life insurance trust in the heritage planning is highlighted through the comparison of the life insurance trust and several other heritage planning tools.
The fourth chapter mainly analyzes the application of the domestic and foreign life insurance trust in the heritage planning, and selects the United States and the Taiwan region of our country as the research object. First, it expounds the development and operation mode of its life insurance trust system, and then combines the respective heritage and the grant tax system, and illustrates the United States and me intuitively through the case analysis. The application of life insurance trust in Taiwan area in heritage planning.
The fifth chapter is mainly about the prediction and analysis of the market environment of the life insurance trust applied to the heritage planning in China. First, it analyzes the potential demand market through the wealth management needs of the related wealth data and the wealth report. Secondly, the necessity and feasibility of the implementation of the legacy tax system are two aspects. The market environment of the implementation of the inheritance tax system in the mainland of China is analyzed. Finally, the main body of the life insurance trust is analyzed, and this part is divided into two cases, which are the trust company as the main body, and the insurance company or the bank as the management subject under the mixed operation mode, and their respective operating environment. The advantage is discussed separately.
The sixth chapter, on the basis of the analysis of the fifth chapter, puts forward some strategic ideas for the application of China's continental life insurance trust in the heritage planning, including the strengthening of the system foundation of the application of life insurance trust in the heritage planning, the strategic proposals for the levying of heritage tax in the mainland of China, the system construction under the trust business and the background of mixed operation.
The possible innovations in this paper are as follows:
First, the paper makes a comparatively systematic comparative study on the operating mechanism and practical cases of the life insurance trust in the United States and Taiwan, which provides a good reference for the heritage planning, the inheritance and transfer of family wealth and the wealth management of the high net value customers of the private banks in China.
Second, the application of life insurance trust in the heritage planning is finally implemented in the management of life insurance trust. The choice of the main body determines the management mode of the life insurance trust. This paper analyzes the market environment of the three main business entities in the trust industry, the insurance industry and the banking industry, and shows that the separate business model and the mixed business model are used. Each mode of operation has its own advantages. China's mainland can improve its relevant policy system to establish an appropriate business model.
Third, in order to make the life insurance trust applied to the goal of the heritage planning better realized, the mainland of China needs to start with the strengthening of the system foundation, the strategic measures of levying the inheritance tax and the system construction under various operating modes, so as to create a good system ring for the application of the life insurance trust in the planning of the relic production. Border.
The shortcomings of this paper are: because of the new topic selection and relative lack of relevant information, this paper mainly studies the life insurance trust system in other countries and regions, and combines case analysis to draw up a writing idea. But limited by the level of self knowledge, the Chinese mainland life insurance trust is applied to the market environment of heritage planning. The analysis is not comprehensive enough. In the last part, the writing of the strategy of applying the life insurance trust to the heritage planning in the mainland of China is still lack of depth and is biased towards the theoretical analysis. These shortcomings need to be further made up and finished in the follow-up study and research.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.28;F842.62
[Abstract]:In recent years, with the rapid development of the national economy, the private wealth of our people is growing, but the accumulation of wealth has resulted in the frequent occurrence of inheritance problems. In daily life, people often buy life insurance to provide economic security for their families. Life insurance and life insurance trust have gradually become the choice of people. In the life insurance trust, in the life insurance trust, the insurance paid by the life-insurance company is administered to the trust agency, and the trust institution manages and uses the benefits of the beneficiary (the successor) in accordance with the wishes of the principal (generally the insured). The life insurance trust can fully protect the rights and interests of the beneficiaries and thus be insured. The inheritance plan of the insured (i.e. the heir) provides more perfect institutional arrangements.
The life insurance trust has developed more mature in Europe, America, Japan and other countries as well as the Taiwan region of our country. However, the research on its application to the heritage planning is also weak. Therefore, this paper will draw on the experience of domestic and foreign life insurance trust and its application in the development of heritage planning. The application of Lu life insurance trust in heritage planning puts forward strategies and suggestions, thus making a modest contribution to the mainland's research in this field.
The research ideas and contents of this paper are as follows:
The first chapter is the introduction, including the background and significance of the research, the literature review, the theoretical tools and methods used, the possible innovation of the paper and the improvement of the following four parts.
The second chapter expounds the main concepts involved in the article, including the two parts of the heritage and the life insurance trust system. Among them, the heritage section introduces the meaning of the heritage and its tax system; the life insurance trust system first introduces the definition and connotation of the trust, and then the life insurance trust system from its meaning and production, respectively. Background, operation mechanism, classification, applicable crowd and so on are expounded.
The third chapter introduces all kinds of heritage planning tools, including life insurance trust, testament, estate appointment, Heritage Trust, life insurance, gift and so on. As the life insurance trust has been elaborated in the last chapter, this chapter will focus on several other heritage planning tools. Then in the second chapter, the inheritance related tax system and life insurance system will be introduced. On the basis of the introduction of the insurance trust system, the comparative advantage of the life insurance trust in the heritage planning is highlighted through the comparison of the life insurance trust and several other heritage planning tools.
The fourth chapter mainly analyzes the application of the domestic and foreign life insurance trust in the heritage planning, and selects the United States and the Taiwan region of our country as the research object. First, it expounds the development and operation mode of its life insurance trust system, and then combines the respective heritage and the grant tax system, and illustrates the United States and me intuitively through the case analysis. The application of life insurance trust in Taiwan area in heritage planning.
The fifth chapter is mainly about the prediction and analysis of the market environment of the life insurance trust applied to the heritage planning in China. First, it analyzes the potential demand market through the wealth management needs of the related wealth data and the wealth report. Secondly, the necessity and feasibility of the implementation of the legacy tax system are two aspects. The market environment of the implementation of the inheritance tax system in the mainland of China is analyzed. Finally, the main body of the life insurance trust is analyzed, and this part is divided into two cases, which are the trust company as the main body, and the insurance company or the bank as the management subject under the mixed operation mode, and their respective operating environment. The advantage is discussed separately.
The sixth chapter, on the basis of the analysis of the fifth chapter, puts forward some strategic ideas for the application of China's continental life insurance trust in the heritage planning, including the strengthening of the system foundation of the application of life insurance trust in the heritage planning, the strategic proposals for the levying of heritage tax in the mainland of China, the system construction under the trust business and the background of mixed operation.
The possible innovations in this paper are as follows:
First, the paper makes a comparatively systematic comparative study on the operating mechanism and practical cases of the life insurance trust in the United States and Taiwan, which provides a good reference for the heritage planning, the inheritance and transfer of family wealth and the wealth management of the high net value customers of the private banks in China.
Second, the application of life insurance trust in the heritage planning is finally implemented in the management of life insurance trust. The choice of the main body determines the management mode of the life insurance trust. This paper analyzes the market environment of the three main business entities in the trust industry, the insurance industry and the banking industry, and shows that the separate business model and the mixed business model are used. Each mode of operation has its own advantages. China's mainland can improve its relevant policy system to establish an appropriate business model.
Third, in order to make the life insurance trust applied to the goal of the heritage planning better realized, the mainland of China needs to start with the strengthening of the system foundation, the strategic measures of levying the inheritance tax and the system construction under various operating modes, so as to create a good system ring for the application of the life insurance trust in the planning of the relic production. Border.
The shortcomings of this paper are: because of the new topic selection and relative lack of relevant information, this paper mainly studies the life insurance trust system in other countries and regions, and combines case analysis to draw up a writing idea. But limited by the level of self knowledge, the Chinese mainland life insurance trust is applied to the market environment of heritage planning. The analysis is not comprehensive enough. In the last part, the writing of the strategy of applying the life insurance trust to the heritage planning in the mainland of China is still lack of depth and is biased towards the theoretical analysis. These shortcomings need to be further made up and finished in the follow-up study and research.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.28;F842.62
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