本文關(guān)鍵詞：我國慈善信托發(fā)展的制度障礙及應(yīng)對之策　出處：《煙臺大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 慈善信托 信托財(cái)產(chǎn) 制度障礙 稅收優(yōu)惠 登記制度

【摘要】：我國是一個(gè)慈善需求大國,也是一個(gè)慈善事業(yè)發(fā)展大國。慈善信托作為我國慈善事業(yè)的新型方式和重要載體,具有高安全性、高靈活性、高效益性的優(yōu)點(diǎn),在推動我國慈善事業(yè)快速發(fā)展中具有重大作用。慈善信托的發(fā)展離不開慈善信托法律制度的保障,但《慈善法》新立,其對慈善信托的原則性規(guī)定只是確立了慈善信托進(jìn)一步發(fā)展的法律基礎(chǔ),配套執(zhí)行制度的缺失以及相關(guān)法律法規(guī)之間的沖突,成為制約慈善信托快速發(fā)展的障礙。本文旨在研究《慈善法》頒布后影響慈善信托進(jìn)一步發(fā)展的制度障礙,并為解決這些制度障礙提供相應(yīng)的法律建議。影響我國慈善信托發(fā)展的制度障礙,主要體現(xiàn)在非貨幣信托財(cái)產(chǎn)登記制度、受益人權(quán)益保護(hù)制度、稅收激勵(lì)制度三個(gè)方面。非貨幣信托財(cái)產(chǎn)登記制度的缺失,使得股權(quán)、知識產(chǎn)權(quán)、房地產(chǎn)等財(cái)產(chǎn)權(quán)無法進(jìn)行非交易過戶,極大地限制了以非貨幣性財(cái)產(chǎn)設(shè)立慈善信托的可能;慈善信托中受益人地位弱化,受益權(quán)性質(zhì)不明,直接導(dǎo)致了受益人權(quán)利受到損害時(shí)無法得到有效救濟(jì);《慈善法》對于慈善信托的稅收優(yōu)惠雖有原則性規(guī)定但是對于優(yōu)惠稅種、優(yōu)惠范圍、優(yōu)惠標(biāo)準(zhǔn)等具體內(nèi)容缺乏相應(yīng)規(guī)定,使得慈善信托的激勵(lì)性不足。關(guān)于非貨幣信托財(cái)產(chǎn)登記制度的完善,應(yīng)明確信托財(cái)產(chǎn)登記的效力、登記機(jī)構(gòu)以及登記程序,為信托財(cái)產(chǎn)的非交易過戶找到合法途徑。受益人救濟(jì)制度的關(guān)鍵是明確其性質(zhì)為財(cái)產(chǎn)性的對物權(quán)利,同時(shí)還要有效制約受托人權(quán)利以及加強(qiáng)對慈善信托運(yùn)行的監(jiān)督管理。關(guān)于稅收激勵(lì)制度則需明確具體的優(yōu)惠稅種,并將優(yōu)惠政策落實(shí)到慈善信托的設(shè)立、持續(xù)及終止的各個(gè)階段。
[Abstract]:As a new way and important carrier of charity in China, charitable trust has the advantages of high security, high flexibility and high efficiency. It plays an important role in promoting the rapid development of philanthropy in China. The development of charitable trust can not be separated from the protection of the legal system of charitable trust, but the charity law is newly established. Its principle of charitable trust only establishes the legal basis for the further development of charitable trust, the lack of supporting execution system and the conflict between relevant laws and regulations. The purpose of this paper is to study the institutional obstacles that affect the further development of charitable trust after the promulgation of charity law. And in order to solve these system obstacles to provide corresponding legal advice, affecting the development of charitable trust system obstacles, mainly reflected in the non-monetary trust property registration system, beneficiary rights and interests protection system. Three aspects of tax incentive system. The absence of non-monetary trust property registration system, such as equity, intellectual property, real estate and other property rights can not be non-transaction transfer of ownership. The possibility of setting up charitable trust with non-monetary property is greatly restricted; In charitable trust, the status of beneficiary is weakened and the nature of beneficiary's right is not clear, which directly results in the beneficiary's rights being damaged and unable to get effective remedy. The charity law has the principle stipulation to the charitable trust tax preference, but lacks the corresponding stipulation to the preferential tax type, the preferential scope, the preferential standard and so on. On the improvement of the registration system of non-monetary trust property, we should clarify the effectiveness of the registration of trust property, registration institutions and registration procedures. The key of beneficiary relief system is to make clear the property right in rem. At the same time, we should also effectively restrict the rights of trustees and strengthen the supervision and management of the operation of charitable trusts. Regarding the tax incentive system, we should clarify the specific preferential tax categories and implement the preferential policies into the establishment of charitable trusts. Stages of continuity and termination.
【學(xué)位授予單位】：煙臺大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：D922.282

【參考文獻(xiàn)】

相關(guān)期刊論文 前5條

1 蔡凱強(qiáng);;公益信托中公益事業(yè)管理機(jī)構(gòu)的角色定位[J];商;2016年11期

2 金錦萍;;論公益信托之界定及其規(guī)范意義[J];華東政法大學(xué)學(xué)報(bào);2015年06期

3 王建軍;燕，

本文編號：1438051