公益信托法律问题研究

发布时间：2018-10-04 20:43

【摘要】：信托制度起源于中世纪英国，是一项以信任为基础的代人理财的制度，极具特色和创造性。公益信托是信托制度中一个重要的组成部分，同时公益信托作为社会公益事业的一部分，在英美法系国家得到了广泛的应用并且为保障社会公共利益做出了卓越的贡献。在我国发展公益信托制度具有现实的必要性和可行性，对我国社会公益事业的发展具有巨大的推动作用。但是自我国《信托法》颁布至今，我国公益信托事业发展极为缓慢，我国公民对于公益信托也知之甚少。这主要是因为我国公益信托相关法律制度还十分不健全，信托法中多是原则性、概括性的规定，缺乏具体的执行措施，使公益信托在实践中缺乏可操作性。因此解决公益信托实践难题，完善公益信托相关法律制度十分必要。本文首先通过论述我国公益事业发展现状，揭示了在我国发展公益信托的必要性，然后通过与基金会进行比较，对公益信托制度价值性进行了分析。同时对公益信托的本质属性及法律关系各当事人进行了论述，对其做出明确的法律定位。最后本文选择了我国公益信托在实践中最突出的三个问题，对设立公益信托、公益信托的内、外部监管以及为公益信托提供的税收激励制度三方面进行着重分析，通过对其现状的考察，总结我国公益信托制度的问题，以期在借鉴其他国家先进经验的基础上，结合我国实际情况，，提出完善的解决方案，以促进我国公益信托在完善的法律制度支持下进入全面发展阶段。
[Abstract]:The trust system, originated in medieval England, is a trust-based financial management system with special features and creativity. The public trust is an important part of the trust system. At the same time, as a part of the social public welfare, it has been widely used in common law countries and has made outstanding contributions to the protection of social public interests. It is necessary and feasible to develop the public trust system in our country. However, since the promulgation of the Trust Law, the cause of public trust in China has been developing very slowly, and our citizens know very little about it. This is mainly due to the fact that the relevant legal system of public trust in our country is still very imperfect, the trust law is mostly principled, general provisions, lack of specific implementation measures, so that the public trust in practice lack of maneuverability. Therefore, it is necessary to solve the practical problems of public trust and perfect the relevant legal system of public trust. This paper first discusses the current situation of the development of public welfare undertakings in China, reveals the necessity of developing public trust in our country, and then analyzes the value of public trust system by comparing it with the foundation. At the same time, it discusses the essential attribute and legal relationship of public trust, and makes a clear legal position. Finally, this paper selects the three most prominent issues in the practice of public trust in China, and focuses on three aspects: the establishment of public trust, the internal and external supervision of public trust and the tax incentive system for public trust. Through the investigation of its present situation, this paper summarizes the problems of the public trust system in our country, in the hope of drawing lessons from the advanced experience of other countries and combining the actual situation of our country, puts forward the perfect solution. In order to promote the public trust in China under the support of a sound legal system into a comprehensive development phase.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.282

【参考文献】