滥用信托脱产行为的可行性规制路径探究  

Research of Feasible Regulatory Mechanism on Behaviors of Misusing Trust as Tool of Dent Evation

作　　者：金晓文[1] JIN Xiao-wen(School of Law,Beijing Foreign Studies University,Beijing 100089,China)

机构地区：[1]北京外国语大学法学院,北京100089

出　　处：《经济问题》2021年第7期78-86,共9页On Economic Problems

基　　金：国家社会科学基金重大项目“社会主义市场经济中的公共商行为及其规制”(14ZDC019);北京外国语大学2019年度一流学科建设自主选题项目“‘消费商’的法律调控模式研究”(YY19ZZB001)。

摘　　要：根据信托财产的独立性,信托财产被隔离在委托人的固有财产之外,但若债务人为了脱产而设立信托,或者设立信托的行为客观上损害了其债权人之利益,则会促成对信托制度的滥用。为了维护债权人的合法利益,增强信托的透明度,追求社会公平,应当对信托财产的隔离机制有所突破。我国民事信托制度方兴未艾,目前《民法典》和《信托法》规制债务人滥用信托脱产行为的规定过于笼统,在司法实践中缺乏可操作性。我国应当完善刺穿滥用信托脱产行为的制度,对于债务人利用信托恶意脱产的行为认定为无效;对债务人虽无脱产恶意,但设立信托的行为在客观上损害债权人利益的行为,认定为可撤销,从而防止信托沦为债务人脱产和信损害债权人利益的工具。According to the independence theory of the trust,the trust property is isolated from the inherent property of the trustor,but if the debtor set up a trust with the purpose of escaping debts,or the behavior of setting up trust adversely affects the interest of the creditor,the trust system will be abused.In order to safeguard the legitimate interests of creditors,enhance the transparency of trust and pursue social equity,the assets isolation mechanism of trust system shall be pierced.As the civil trust system in China is in the ascendant,the regulation of“debt evasion”trust in Civil Code and trust law is too general and lacks practicability in judicial practice.China should establish a system of piercing the trust veil to uncover the debt evasion behaviors.The fraudulent behavior of the debtor to utilize trust as a tool to evade debts shall be deemed as void.The behavior of debtor setting up trust and adversely affects the interests of the creditor shall be revoked.The two mechanisms should be adopted to prevent debtors from using trust as a tool to evade debts.

关 键 词：信托 脱产 无效 可撤销 

分 类 号：F[经济管理]