信托公司实施公益信托法律制度研究

发布时间：2018-09-10 10:39

【摘要】：从当前的社会发展趋势看，社会经济实力的普遍增长对社会稳定和谐提出了更高层次的要求和更加深层次改革的课题。而公益事业，日益被官方和民间认识到其在构建社会稳定中发挥的重要力量。但从社会现状看，一方面是我国当前面临着贫富阶层差距有所扩大，收入分配机制急待改革，，大量的富裕阶级和普通民众都有投身慈善的动力和精神需求，另一方面，现行的公益事业以及相关机构的发展面临着重要瓶颈，甚至遇到严重的信任危机。可以说，当前公益事业的主要矛盾，就是现行公益制度的结构型缺失与社会群众参与公益热情需求之间的矛盾。而公益信托，随着近年来信托产品日益成为国民投资的主要产品而受到越来越多的关注和期待。虽然国内信托公司围绕着此类业务开展了诸多实践，但由于国内信托立法本身薄弱，很多仍处于摸索阶段，因此在公益信托领域虽然很多信托公司做了有益实践，但总得来说仍处于急待完善和梳理的阶段。本文力求通过对国内公益信托事业发展现状的研究和分析，参考国外公益信托事业的有益经验，重点针对国内信托行业的业务实践经验和展业中的困扰，总结和分析国内信托公司在现行法律制度框架下遇到的困扰和法律问题，对国内公益信托制度和法规，尤其是信托公司参与到公益信托业务面临的问题进行总结分析，并提出见解和解决路径。本文结合作者的实践经验和同业观察，对信托公司实施公益信托这一业务进行深入研究，提出具体的实践方案，探索不完美制度框架下的迫切解决当前公益事业实施的有效办法，并提出一些分步走的实施方案。第一章，重点研究公益信托在国内法律法规体系下的概念及外延、包括参与主体和常规产品要素等在内的公益信托运作模式、分析公益信托在当前我国公益事业环境下的比较优势。第二章，针对国内公益信托实践之路进行了探讨。主要围绕着国内信托行业公益信托与“准公益信托”实践的介绍和现状分析进行展开。第三章，围绕信托公司在公益信托实践当中面临的法律法规问题，以及规定不完善所带来的困扰和制度障碍，并结合其带来的相应后果进行了分析。第四章，适当引入海外成熟经验进行借鉴，重点针对业务审批、税收优惠以及受托人身份的专属性等问题对国内立法完善进行了建议。第五章，对公益信托定义外延的延展进行了探索，并探究在现有制度下的公益信托实施模式，为公益信托的推进贡献理论和实践基础。
[Abstract]:From the current trend of social development, the general growth of social economic strength has put forward a higher level of requirements for social stability and harmony and a deeper topic of reform. Public welfare, increasingly recognized by the government and the people in the construction of social stability play an important role. However, from the point of view of the current social situation, on the one hand, China is faced with the widening gap between the rich and the poor, the urgent reform of the income distribution mechanism, and the large number of wealthy classes and ordinary people who have the motivation and spiritual need to devote themselves to charity. On the other hand, The development of current public welfare and related institutions is facing an important bottleneck and even a serious crisis of trust. It can be said that the main contradiction of the current public welfare is the contradiction between the structural deficiency of the current public welfare system and the demand of the masses to participate in the public welfare enthusiasm. In recent years, with trust products becoming the main products of national investment, public trust has received more and more attention and expectation. Although the domestic trust companies have carried out a lot of practice around this kind of business, but because the domestic trust legislation itself is weak, many are still in the groping stage, so many trust companies have done beneficial practice in the field of public trust. But in general, it is still in the urgent stage of perfection and combing. Through the research and analysis of the current situation of the development of the public trust cause in China, this paper tries to refer to the beneficial experience of the public trust cause abroad, and focus on the practical experience of the domestic trust industry and the troubles in the development of the public trust industry. This paper summarizes and analyzes the puzzles and legal problems encountered by domestic trust companies under the framework of the current legal system, and summarizes and analyzes the problems faced by domestic public trust systems and regulations, especially the problems faced by trust companies participating in the business of public trust. And puts forward the opinion and the solution path. Based on the author's practical experience and industry observation, this paper makes an in-depth study on the implementation of public trust business in trust companies, and puts forward specific practical plans. This paper explores the effective ways to solve the current public welfare implement urgently under the imperfect system frame, and puts forward some step by step implementation schemes. The first chapter focuses on the concept and extension of public trust under the domestic laws and regulations system, including the participation of the main body and the elements of conventional products, including the operation model of public trust, This paper analyzes the comparative advantages of public trust in the current environment of public welfare undertakings in China. In the second chapter, the author probes into the practice of public trust in China. Mainly around the domestic trust industry public trust and "quasi-public trust" practice of the introduction and analysis of the status quo. Chapter three focuses on the problems of laws and regulations faced by trust companies in the practice of public trust, as well as the troubles and institutional obstacles caused by imperfect regulations, and analyzes the corresponding consequences. In the fourth chapter, the author introduces overseas mature experience to draw lessons from, focusing on the issues of business approval, tax preference and the exclusivity of trustee status, etc., and makes some suggestions on the perfection of domestic legislation. The fifth chapter explores the extension of the definition and extension of the public trust, and probes into the implementation mode of the public trust under the existing system, which contributes to the theoretical and practical basis for the promotion of the public trust.
【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

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