家族信托中国实践的法律困境及对策研究  

On the Legal Dilemmas and Measures of Family Trust Practice in China

作　　者：管山宪 熊金才[2] GUAN Shan-xian;XIONG Jin-cai(Hengqin Life Insurance Co.,Ltd,Zhuhai,Guangdong 519031;Law School,Shantou University,Shantou,Guangdong 515063)

机构地区：[1]横琴人寿保险有限公司,广东珠海519031 [2]汕头大学法学院,广东汕头515063

出　　处：《汕头大学学报(人文社会科学版)》2024年第9期5-12,94,共9页Journal of Shantou University(Humanities and Social Sciences Edition)

摘　　要：作为一个舶来品,我国的家族信托与域外的家族信托在法律基础、成立要件、当事人权利与义务以及税收环境上存在显著差异,家族信托在中国实践中存在诸多法律问题,包括但不限于信托财产转移制度、信托公示制度、信托税收制度等缺失。家族信托的中国实践和进一步发展需要明确信托财产的所有权归属、明确不同信托财产的公示方式和效力、设立符合中国国情的信托统一登记制度。此外,在信托受托人权利义务方面,需要完善信托受托人报酬权、转委托权、辞任权、信托财产管理方法调整权及忠实义务和注意义务等规定,增加受托人公平义务,减轻受托人的转委托责任和增加受托人赔偿免责事由;在信托税收制度方面,宜明确形式转移不征税的原则以及信托的纳税义务人和纳税时点等细节性规定,从而提高信托税收的制度透明性和可预期性。As an imported concept,there are significant differences between family trusts in China and those other than China in terms of legal basis,establishment requirements,rights and obligations of parties,and tax environment.Because the trust system was transplanted from countries and regions,there are various legal issues in the practice of family trusts in China,such as the lack of timely introduction of supporting trust property transfer systems,trust publicity systems,trust tax systems,etc.,which restrict the development of family trust business.Therefore,it is necessary to clarify that the ownership of trust property belongs to the trustee and consolidate the underlying foundation of the trust system.At the same time,it is necessary to clarify the methods and effectiveness of publicizing different trust assets,to establish a unified registration institution for trusts in line with Chinese characteristics,and to improve the system of publicizing trust assets.In addition,concerning the rights and obligations of trust trustees,regulations on the remuneration rights,transfer rights,resignation rights,and rights to adjust management methods of trust property should be improved,and provisions on the fair obligations of trustees,loyalty obligations,and care obligations of trustees should be added to reduce the trustee’s transfer responsibility and increase the trustee’s compensation exemption reasons.In terms of the trust tax system,it is necessary to clarify the principle of non taxation of formal transfer,as well as detailed regulations on the taxpayer and tax payment time of trusts,in order to improve the transparency and predictability of the trust tax system.

关 键 词：家族信托 信托财产 信托公示 信托财产登记 信托税收 

分 类 号：D922.282[政治法律—经济法学]