我国股权家族信托制度的完善路径  

The Improving Path of China's Equity Family Trust System

作　　者：刘鹏坤 LIU Peng-kun(Nankai University,Tianjin 300350,China)

机构地区：[1]南开大学法学院,天津300350

出　　处：《山东工商学院学报》2022年第2期12-20,共9页Journal of Shandong Technology and Business University

基　　金：国家社科基金项目“我国民事信托的法律制度创新问题研究”(18BFX135)。

摘　　要：股权家族信托是高净值家庭实现“家企分治”、财富保全与传承、家族慈善等多重目的的必由之路。但我国股权家族信托发展面临信托法律制度不完善、信托税收制度缺失、专业服务体系不健全等诸多问题,应当在我国信托实践和信托理论的基础上,结合各法域的经验教训,完善我国的股权家族信托制度,明确信托财产归属于受托人以及信托登记的效力、实质和程序,确立“导管理论”为主“实体理论”为辅的信托税制原则,并建立信托设立、运行、纠纷解决的保障机制。Equity family trust is the only way for high net worth families to achieve the multiple purposes of"family enterprise separation",wealth preservation and inheritance,family charity and so on.However,China's equity family trust industry faces many legal dilemmas such as imperfect trust legal system,lack of trust tax system,imperfect professional service system and so on.Based on China's trust practice and trust theory,combined with the experience and lessons of various jurisdictions,we should improve our equity family trust system,clarify the ownership of trust property to the trustee and the effectiveness and essence of trust registration The principle of trust tax system with"conduit theory"as the main part and"entity theory"as the auxiliary part should be established,and the guarantee mechanism of trust establishment,operation and dispute resolution should be established.

关 键 词：家族企业 股权家族信托 财富传承 法律环境 

分 类 号：F832.49[经济管理—金融学]