本文關(guān)鍵詞：完善我國慈善信托制度若干問題的思考　出處：《法學(xué)雜志》2017年07期 　論文類型：期刊論文

  更多相關(guān)文章： 慈善信托 公益信托 慈善捐贈 監(jiān)察人職責(zé) 終止和清算

【摘要】：《慈善法》在我國確立的慈善信托制度有許多問題值得進(jìn)一步思考。在公益信托和慈善信托的關(guān)系上,由于二者都來源于英國的慈善信托制度,二者在我國實(shí)現(xiàn)了內(nèi)涵和外延的重合,應(yīng)該將二者整合為一項(xiàng)制度。慈善信托和慈善捐贈是既有區(qū)別也有相似的兩項(xiàng)基本慈善制度。由于有區(qū)別,兩種制度下當(dāng)事人的權(quán)利義務(wù)并不相同;由于有相似之處,應(yīng)當(dāng)對慈善信托當(dāng)事人給予與慈善捐贈當(dāng)事人類似的稅收優(yōu)惠,并且對兩種制度下當(dāng)事人的設(shè)定問題,法律皆不宜干預(yù)。在完善監(jiān)察人職責(zé)定位方面,應(yīng)明確慈善信托監(jiān)察人是對委托人和受益人共同負(fù)責(zé);規(guī)定監(jiān)察人采取法律行為前,需經(jīng)委托人同意。在慈善信托終止和清算問題上,應(yīng)該規(guī)定在慈善信托終止時,受托人有義務(wù)向慈善信托的管理部門報(bào)告;而且受托人應(yīng)該報(bào)告慈善信托的清算信息,并由慈善信托管理部門予以公開。
[Abstract]:The Charitable Trust system established in China has many problems to be considered further. In the relationship between Charitable Trust and Charitable Trust, both of them are derived from the Charitable Trust system in Britain. The two have realized the coincidence of connotation and extension in our country. They should be integrated into one system. Charitable trust and charitable donation are two basic charitable systems, which are both different and similar. The rights and obligations of the parties are not the same under the two systems; Because of the similarities, the parties of charitable trust should be given tax preference similar to the parties of charitable donation, and the establishment of the parties under the two systems. The law should not interfere. In order to perfect the duty of supervisor, it should be made clear that the supervisor of charitable trust is responsible to both the trustor and the beneficiary. In the case of termination and liquidation of charitable trust, it should be stipulated that the trustee has the obligation to report to the management department of charitable trust when the charitable trust terminates; Moreover, the trustee should report the liquidation information of the charitable trust and be made public by the charitable trust management department.
【作者單位】： 北京交通大學(xué)法學(xué)院;
【基金】：民政部2016年“中國社會組織建設(shè)與管理”理論研究部級課題(課題編號:2016MZR001-22)的階段性研究成果 北京交通大學(xué)北京社會建設(shè)研究院基金資助課題(課題編號:SHJS2014005)的研究成果
【分類號】：D922.182.3;D922.282
【正文快照】： 慈善信托屬于信托的一種,在英美法體系中是具有獨(dú)特創(chuàng)造性的法律制度,最早起源于英國中世紀(jì),1601年的《慈善用益法》可以說是慈善信托發(fā)展的起點(diǎn),但該法并沒有對慈善信托的概念予以具體規(guī)定。20世紀(jì)英國首次以成文法的形式確立了慈善信托的定義。(1)根據(jù)英國《2000年受托人法

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1 王金東;;衡平法慈善信托有效性的適用法分析[J];社會科學(xué)輯刊;2009年04期

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本文編號：1435314