我國以房養(yǎng)老信托的法律問題研究
發(fā)布時間：2018-07-13 19:02
【摘要】：我國已經(jīng)步入老齡化社會,且呈現(xiàn)出“未富先老”的特點,目前社會面臨的養(yǎng)老局面越來越嚴峻。社會養(yǎng)老保障機制不健全,由于歷史原因養(yǎng)老金不足,而計劃生育政策的實施使得傳統(tǒng)的養(yǎng)兒防老越來越難以實現(xiàn)。只有不斷地創(chuàng)新養(yǎng)老的模式和觀念,才能應付日益嚴峻的養(yǎng)老形勢�！耙苑筐B(yǎng)老”這一新的養(yǎng)老模式,對于那些“房產(chǎn)富人,現(xiàn)金窮人”的群體尤為適用,國外的實踐證明,在解決人口老齡化問題上,這種新型模式效果顯著。我國的特殊國情以及傳統(tǒng)養(yǎng)老觀念的影響,以及政策的不明朗、體制上的諸多限制等因素,使得該項制度雖然引入我國時間較早,但實際運作中確困難重重,嚴重“水土不服”�；诖�,本文試圖將以房養(yǎng)老理念與信托制度相結(jié)合,提出一種新型的以房養(yǎng)老模式,為我國開展以房養(yǎng)老提供新的思路。本文第1章為引言部分,這部分主要介紹選題來源、意義,然后介紹國內(nèi)外研究現(xiàn)狀。第2章首先針對目前我國各地已經(jīng)開展的以房養(yǎng)老新模式進行探討,分析其優(yōu)缺點;其次,提出以房養(yǎng)老信托這一新的以房養(yǎng)老模式,對其含義、特征進行詳細的論述;最后,探討以房養(yǎng)老信托的制度優(yōu)勢,包括長期規(guī)則功能、破產(chǎn)隔離功能、財富傳承功能、理財服務功能和六老產(chǎn)品服務功能。第3章探討以房養(yǎng)老信托的可行性以及實施過程中的存在的法律障礙和運行中存在的風險。首先,我國實施以房養(yǎng)老信托模式的可行性包括我國年輕人養(yǎng)老壓力與日俱增,我國居民養(yǎng)老觀念的轉(zhuǎn)變,我國居民自有住房數(shù)量大幅增長以及我國民事信托的快速發(fā)展;其次,由于我國信托法相關(guān)配套制度沒有跟進,使得在我國設立以房養(yǎng)老信托存在諸多的法律障礙,如我國信托財產(chǎn)登記制度遲遲未出臺,現(xiàn)行稅收制度與信托制度的銜接,私益信托中無法設立信托監(jiān)察人制度;最后,以房養(yǎng)老信托的實施也存在較多的風險,如長壽風險、信托公司的經(jīng)營風險以及我國住宅建設用地使用權(quán)到期后的風險。第4章重點探討以房養(yǎng)老信托的法律關(guān)系。以房養(yǎng)老信托法律關(guān)系由三個部分構(gòu)成,即主體、客體和內(nèi)容構(gòu)成。主體包括委托人、受托人、受益人,客體是指可以在市場上自由交易的商品房,內(nèi)容包括委托人的權(quán)利義務、受托人的權(quán)利義務和受益人的權(quán)利。第5章對我國實施以房養(yǎng)老信托提出制度構(gòu)想。首先,以房養(yǎng)老信托的運行機制,包括以房養(yǎng)老信托的成立與生效、登記公示、終止。其次,對我國信托法相應配套制度摩托提出建議,包括信托財產(chǎn)登記制度、信托的稅收制度以及信托監(jiān)察人制度。最后,針對開展以房養(yǎng)老信托可能遭遇的風險提出預防機制。
[Abstract]:Our country has entered the aging society, and presents the characteristic of "getting old before getting rich", the situation that the society faces at present is more and more austere. The social old-age security mechanism is not perfect, the pension is insufficient due to historical reasons, and the implementation of the family planning policy makes it more and more difficult to realize the traditional raising and preventing old age. Only by constantly innovating the mode and concept of the aged can we cope with the increasingly severe situation of the aged. The new pension model of "providing for the aged by housing" is especially suitable for those who are "rich in real estate and poor in cash". Foreign practice has proved that this new model has a remarkable effect on solving the problem of aging population. The special situation of our country and the influence of the traditional concept of old-age support, as well as the uncertainty of policy and many restrictions on the system, make the system difficult in its practical operation, although it was introduced earlier in our country. Serious "water and earth do not accept". Based on this, this paper attempts to combine the concept of "housing for the aged" with the trust system, and put forward a new mode of "housing for the aged", which provides a new way of thinking for the development of "housing for the aged" in our country. The first chapter is the introduction, which mainly introduces the origin and significance of the topic, and then introduces the current research situation at home and abroad. The second chapter firstly discusses the new mode of providing for the aged by housing, and analyzes its advantages and disadvantages. Secondly, it puts forward the new mode of providing for the aged by housing, and discusses its meaning and characteristics in detail. This paper discusses the institutional advantages of housing endowment trust, including long-term rule function, bankruptcy isolation function, wealth inheritance function, financial management service function and six old product service function. The third chapter discusses the feasibility of the housing endowment trust, the legal obstacles in the implementation process and the risks in the operation. First of all, the feasibility of implementing the housing endowment trust model includes the increasing pressure of our young people to provide for the aged, the change of the concept of providing for the aged in our country, the substantial increase of the number of owner-owned houses in our country and the rapid development of the civil trust in our country. Secondly, because the related supporting system of our trust law has not been followed up, there are many legal obstacles to the establishment of the trust for the aged in our country, such as the delay of the registration system of trust property in our country, the link between the current tax system and the trust system. Finally, there are many risks in the implementation of the trust, such as longevity risk, operating risk of trust company and the risk after the expiration of the right to use residential construction land in our country. Chapter 4 focuses on the legal relationship of endowment trust. The legal relationship of endowment trust is composed of three parts: subject, object and content. The subject includes the trustor, the beneficiary, and the object is the commercial house which can be freely traded in the market, including the rights and obligations of the trustor, the rights and obligations of the trustee and the rights of the beneficiary. Chapter 5 puts forward the system conception of implementing the endowment trust of housing in our country. First of all, the operation mechanism of housing endowment trust, including the establishment and effect of housing endowment trust, registration and termination. Secondly, it puts forward some suggestions on the corresponding supporting system of trust law in China, including trust property registration system, trust tax system and trust supervisor system. Finally, to carry out housing pension trust may encounter the risk of prevention mechanism.
【學位授予單位】：華僑大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：D922.282
本文編號：2120442
[Abstract]:Our country has entered the aging society, and presents the characteristic of "getting old before getting rich", the situation that the society faces at present is more and more austere. The social old-age security mechanism is not perfect, the pension is insufficient due to historical reasons, and the implementation of the family planning policy makes it more and more difficult to realize the traditional raising and preventing old age. Only by constantly innovating the mode and concept of the aged can we cope with the increasingly severe situation of the aged. The new pension model of "providing for the aged by housing" is especially suitable for those who are "rich in real estate and poor in cash". Foreign practice has proved that this new model has a remarkable effect on solving the problem of aging population. The special situation of our country and the influence of the traditional concept of old-age support, as well as the uncertainty of policy and many restrictions on the system, make the system difficult in its practical operation, although it was introduced earlier in our country. Serious "water and earth do not accept". Based on this, this paper attempts to combine the concept of "housing for the aged" with the trust system, and put forward a new mode of "housing for the aged", which provides a new way of thinking for the development of "housing for the aged" in our country. The first chapter is the introduction, which mainly introduces the origin and significance of the topic, and then introduces the current research situation at home and abroad. The second chapter firstly discusses the new mode of providing for the aged by housing, and analyzes its advantages and disadvantages. Secondly, it puts forward the new mode of providing for the aged by housing, and discusses its meaning and characteristics in detail. This paper discusses the institutional advantages of housing endowment trust, including long-term rule function, bankruptcy isolation function, wealth inheritance function, financial management service function and six old product service function. The third chapter discusses the feasibility of the housing endowment trust, the legal obstacles in the implementation process and the risks in the operation. First of all, the feasibility of implementing the housing endowment trust model includes the increasing pressure of our young people to provide for the aged, the change of the concept of providing for the aged in our country, the substantial increase of the number of owner-owned houses in our country and the rapid development of the civil trust in our country. Secondly, because the related supporting system of our trust law has not been followed up, there are many legal obstacles to the establishment of the trust for the aged in our country, such as the delay of the registration system of trust property in our country, the link between the current tax system and the trust system. Finally, there are many risks in the implementation of the trust, such as longevity risk, operating risk of trust company and the risk after the expiration of the right to use residential construction land in our country. Chapter 4 focuses on the legal relationship of endowment trust. The legal relationship of endowment trust is composed of three parts: subject, object and content. The subject includes the trustor, the beneficiary, and the object is the commercial house which can be freely traded in the market, including the rights and obligations of the trustor, the rights and obligations of the trustee and the rights of the beneficiary. Chapter 5 puts forward the system conception of implementing the endowment trust of housing in our country. First of all, the operation mechanism of housing endowment trust, including the establishment and effect of housing endowment trust, registration and termination. Secondly, it puts forward some suggestions on the corresponding supporting system of trust law in China, including trust property registration system, trust tax system and trust supervisor system. Finally, to carry out housing pension trust may encounter the risk of prevention mechanism.
【學位授予單位】：華僑大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：D922.282
【參考文獻】
相關(guān)碩士學位論文 前1條
1 王穎;以房養(yǎng)老對接基地養(yǎng)老的房產(chǎn)置換模式研究[D];浙江大學;2013年
，本文編號：2120442
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