试论我国家族慈善信托制度的建构  

The Construction of Family Charitable Trust

作　　者：彭祺 PENG Qi(Law School,Central University Of Finance And Economics,Beijing,100081,China)

机构地区：[1]中央财经大学法学院,北京100081

出　　处：《西南石油大学学报（社会科学版）》2018年第6期29-35,共7页Journal of Southwest Petroleum University(Social Sciences Edition)

摘　　要：伴随着国内高净值人群对财富传承及慈善公益的需求,在《慈善法》颁布施行的背景下,信托公司努力探求慈善信托与家族信托的结合点,打造财富传承的升级版——家族慈善信托。实践中,已有信托公司运用该种模式为客户提供服务,但目前我国由于对税收、监管的立法政策不够明晰,制约了家族慈善信托的发展。英国的信托已有千年历史,实践中也有许多家族慈善信托的案例运用。英国慈善委员会一元化的全面管理已成为其特色,而美国慈善信托的监管机关主要为州检察长。英国和美国同样采用优厚的税收优惠政策,积极推动家族慈善信托事业的发展。我国应在借鉴他国经验的基础上,结合自身实际情况,尽快制定详实的税收优惠政策以推动家族慈善信托的发展,同时完善监管方面的法律制度以保障家族慈善信托的健康发展。In the context of the promulgation and implementation of the charitable law,trust companies strive to satisfy the high net worth people’s need to inherit wealth and to donate to charity by setting family charitable trusts,a combination of charitable trusts and family trusts and an upgraded version of the inheritance of wealth.But at present,the lack of clear legislative policy of taxation and supervision relating to family charitable trusts in China restricts the development of family charitable trust.While in other countries,the UK and the US for example,preferential tax policy has largely contribute to the development of family charitable trusts.To promote the development of family charitable trust system,China can quicken its steps in making preferential tax policy and further perfect the laws and regulations of supervision of family charitable trusts.

关 键 词：慈善信托 家族信托 财富传承 共同受托人 税收优惠 

分 类 号：DF594[政治法律—民商法学]