本文選題：家庭財(cái)產(chǎn)信托　切入點(diǎn)：民事信托　出處：《武漢大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：為實(shí)現(xiàn)兩代或兩代以上血親及姻親之間的利益安排,家庭財(cái)產(chǎn)的所有人作為委托人將其財(cái)產(chǎn)或財(cái)產(chǎn)權(quán)轉(zhuǎn)移給受托人設(shè)立信托,受托人對(duì)財(cái)產(chǎn)進(jìn)行分配,這個(gè)前提條件就是它按照委托人的意思表示,即"家庭財(cái)產(chǎn)信托"。家庭財(cái)產(chǎn)信托的設(shè)立旨在保障近親屬一定品質(zhì)的生活,進(jìn)階目的在于維護(hù)和增進(jìn)家庭財(cái)富、培養(yǎng)后代良好品性。法律界、實(shí)務(wù)界很多專家學(xué)者看好家庭財(cái)產(chǎn)信托的前景。從2013年1月至今,我國共有中信、平安、外貿(mào)、北京、上海、紫金等6家信托機(jī)構(gòu)開展家庭財(cái)產(chǎn)信托業(yè)務(wù),還有一些機(jī)構(gòu)開展的是公益、子女教育等類家庭財(cái)產(chǎn)信托,這都能看出我國也在積極探尋家庭財(cái)產(chǎn)信托的發(fā)展之路。我國家庭財(cái)產(chǎn)信托業(yè)務(wù)開始的時(shí)間很短,所以會(huì)存在很多的問題,在前進(jìn)的道路上要去積極探索,尋求更多的家庭財(cái)產(chǎn)信托模式并進(jìn)行創(chuàng)新,讓它這個(gè)模式能夠和我國的基本國情的要求相同,這樣家庭財(cái)產(chǎn)信托才能夠發(fā)展得更好,進(jìn)步得更快。但現(xiàn)行法律與監(jiān)管慣性使其前景遠(yuǎn)不如想象樂觀。開展家庭財(cái)產(chǎn)信托業(yè)務(wù)所面臨的現(xiàn)行法律困境在以《信托法》為主的法律規(guī)范中的信托目的、信托財(cái)產(chǎn)、受托人、受益人等各方面均有所體現(xiàn)。這些法律困境中的絕大多數(shù)難以通過信托文件約定的形式予以避免或緩解。淺析開展家庭財(cái)產(chǎn)信托面臨的法律困境,并提出解決建議,是本文的主旨所在。首先,本文分別介紹了家庭財(cái)產(chǎn)信托的興起背景,家庭財(cái)產(chǎn)信托的發(fā)展現(xiàn)狀以及與國外(境外)對(duì)比,家庭財(cái)產(chǎn)信托發(fā)展所需要的制度環(huán)境(家庭財(cái)產(chǎn)信托模式的構(gòu)造要素解析和與我國信托制度關(guān)聯(lián)性分析)。其次,以此為基石,再從信托目的、信托財(cái)產(chǎn)、受托人、受益人四個(gè)方面分析制約家庭財(cái)產(chǎn)信托的具體成因,這些成因分別是:家庭財(cái)產(chǎn)信托目的概念不清導(dǎo)致判斷受托人履職盡責(zé)困境;家庭財(cái)產(chǎn)信托的財(cái)產(chǎn)歸屬問題,信托財(cái)產(chǎn)登記法律困境,信托財(cái)產(chǎn)登記過程中產(chǎn)生的稅負(fù)問題;自然人作為受托人的法律困境,法人作為受托人的法律困境,受托人自己處理信托事務(wù)義務(wù)相關(guān)法律困境,受托人保密義務(wù)相關(guān)法律困境,不利于受托人進(jìn)行信托交易的信托財(cái)產(chǎn)有限責(zé)任法律困境;受益人和受托人共享權(quán)利相關(guān)法律困境,受益人獨(dú)享權(quán)利相關(guān)法律困境,受益人權(quán)利限制相關(guān)法律困境,受益權(quán)的變動(dòng)與消滅法律困境。繼而,從理念更新、信托法改造、稅法改革三個(gè)層面探尋改進(jìn)制度破解制約家庭財(cái)產(chǎn)信托發(fā)展成因的辦法,然后深挖出制約家庭財(cái)產(chǎn)信托的法律核心困境(我國《信托法》的強(qiáng)行法性格)和四個(gè)突出問題(信托分類標(biāo)準(zhǔn)存在錯(cuò)誤、受托人義務(wù)及責(zé)任過重且無法轉(zhuǎn)移、受益人權(quán)利過于廣泛而無限制、配套制度缺失)。最后,對(duì)以上困境問題提出綜合解決方法。
[Abstract]:In order to achieve the benefit arrangement between blood relatives and in-laws of two or more generations, the owner of the family property transfers his property or property right to the trustee as a principal to establish a trust, and the trustee distributes the property, This prerequisite condition is that it is expressed according to the intention of the client, that is, "family property trust". The establishment of the family property trust aims to guarantee a certain quality of life for close relatives, and the purpose of the advanced stage is to maintain and enhance the family wealth. Many experts and scholars in the legal and practical circles are optimistic about the prospects of family property trusts. Since January 2013, China has shared Citic, Ping an, Foreign Trade, Beijing, Shanghai, Zijin and other six trust organizations carry out family property trust business, and some institutions carry out family property trusts such as public welfare, children's education, etc. It can be seen that our country is also actively exploring the road to the development of family property trusts. The business of family property trusts in our country has started in a very short time, so there will be a lot of problems. We should actively explore the way forward. To seek and innovate more family property trust models so that they can meet the requirements of our country's basic national conditions, so that family property trusts can develop better. But the current legal and regulatory inertia makes the prospects far less optimistic than imagined. The current legal dilemma facing the development of family property trust business is the purpose of trust property in the main legal norms of the Trust Law. Most of these legal dilemmas can hardly be avoided or alleviated by the form agreed in the trust document. This paper analyzes the legal difficulties faced by the family property trust, and puts forward some suggestions to solve the problems. First of all, this paper introduces the background of the rise of the family property trust, the development of the family property trust and the comparison with foreign countries (overseas). The institutional environment needed for the development of the family property trust (the analysis of the structural elements of the family property trust model and the analysis of its relevance to the trust system in China). Secondly, it is the foundation stone, and then from the purpose of the trust, the trust property, the trustee, The four aspects of the beneficiary analyze the specific causes of restricting the family property trust. These causes are: the unclear concept of the purpose of the family property trust leads to the difficulty of judging the trustee's due diligence; the property ownership of the family property trust. The legal dilemma of the registration of trust property, the tax burden in the process of registration of trust property, the legal dilemma of natural person as trustee, the legal dilemma of legal person as trustee, and the legal dilemma of trustee dealing with the obligation of trust affairs, The legal dilemma related to the trustee's obligation to keep secret is not conducive to the trust property limited liability legal dilemma in which the trustee carries out trust transactions, the legal dilemma related to the sharing of rights between the beneficiary and the trustee, and the legal dilemma related to the exclusive enjoyment of the rights by the beneficiary. Then, from three aspects of concept renewal, trust law reform and tax law reform, the author tries to find out how to improve the system to solve the causes of the development of family property trust. Then we dig out the core dilemma of the law restricting the family property trust (the character of the compulsory law in our country's Trust Law) and four outstanding problems (the trust classification standard is wrong, the fiduciary duties and responsibilities are too heavy and can not be transferred). The beneficiary's rights are too wide and unlimited, and the supporting system is missing. Finally, a comprehensive solution to the above problems is put forward.
【學(xué)位授予單位】：武漢大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：D922.282

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