本文選題：信托 + 股權(quán)收益權(quán)　； 參考：《中國青年政治學(xué)院》2014年碩士論文

【摘要】：近些年,我國的信托業(yè)取得了一定的發(fā)展,股權(quán)收益權(quán)信托經(jīng)歷著從產(chǎn)生到發(fā)展的重要時(shí)期。股權(quán)收益權(quán)信托以股權(quán)的收益權(quán)為信托標(biāo)的,是運(yùn)用得比較多的新興信托產(chǎn)品,目前,我國的股權(quán)收益權(quán)信托應(yīng)用越來越普遍,在品種繁多的信托產(chǎn)品中占據(jù)一定的席位。我國社會(huì)主義市場(chǎng)經(jīng)濟(jì)已經(jīng)逐步建立并完善,股權(quán)收益權(quán)信托有著廣泛的市場(chǎng)空間。股權(quán)收益權(quán)信托由于其靈活性自其被創(chuàng)新的那一刻起就被廣泛的應(yīng)用于信托業(yè)務(wù)領(lǐng)域,但是股權(quán)收益權(quán)作為信托財(cái)產(chǎn)存在著法律缺陷。目前從立法規(guī)范到司法實(shí)踐,股權(quán)收益權(quán)信托的合法合規(guī)性還沒有明確的結(jié)論,國內(nèi)對(duì)股權(quán)收益權(quán)信托的理論研究尚不夠完善,股權(quán)收益權(quán)信托的實(shí)務(wù)操作走在了理論研究的前面。股權(quán)收益權(quán)信托存在立法、理論和實(shí)踐上的諸多問題,立法上的空白、公示制度的缺失、稅收制度的不完善和監(jiān)督機(jī)制的欠缺;理論上對(duì)股權(quán)收益權(quán)性質(zhì)的認(rèn)識(shí)存在分歧、股權(quán)收益權(quán)是否能作為信托標(biāo)的以及股權(quán)收益權(quán)信托喪失了傳統(tǒng)的信托管理功能;實(shí)踐中股權(quán)收益權(quán)合法性問題、信托財(cái)產(chǎn)如何公示以及股東名義的歸屬問題。股權(quán)收益權(quán)信托存在的法律問題如何解決,目前還未有專門的文章加以研究,本文正是基于這些被忽略的空白來展開研究的。全文分為引言、正文和結(jié)語,正文包括四個(gè)部分,分別如下:第一部分簡要介紹我國目前的股權(quán)收益權(quán)信托。該部分以實(shí)踐中的兩例股權(quán)收益權(quán)案例來引述目前我國的股權(quán)收益權(quán)信托的概況,介紹股權(quán)收益權(quán)信托的現(xiàn)實(shí)運(yùn)行模式以及基本特征,對(duì)股權(quán)收益權(quán)信托的現(xiàn)實(shí)含義進(jìn)行了分析,為下文的股權(quán)收益權(quán)信托的問題及其分析作鋪墊。第二部分主要提出我國目前股權(quán)收益權(quán)信托業(yè)務(wù)存在的問題。主要涉及股權(quán)收益權(quán)信托立法上存在的問題,股權(quán)收益權(quán)信托理論上存在的問題和股權(quán)收益權(quán)信托實(shí)踐中存在的問題。第三部分具體分析了目前我國的股權(quán)收益權(quán)信托存在的問題。主要包括對(duì)股權(quán)收益權(quán)性質(zhì)的分析、股權(quán)收益權(quán)作為信托財(cái)產(chǎn)的適格性、股權(quán)收益權(quán)信托的管理功能的實(shí)現(xiàn)、股權(quán)收益權(quán)信托內(nèi)涵的分析以及股權(quán)收益權(quán)合法性分析。第四部分詳細(xì)闡釋了如何構(gòu)建我國的股權(quán)收益權(quán)信托制度。包括我國股權(quán)收益權(quán)信托制度的立法模式、股權(quán)收益權(quán)信托的成立條件、股權(quán)收益權(quán)信托的無效、當(dāng)事人之間的法律關(guān)系、股權(quán)收益權(quán)信托的稅收制度以及監(jiān)管制度。最后,本文得出結(jié)論,對(duì)于股權(quán)收益權(quán)信托,我們應(yīng)當(dāng)建立完善的股權(quán)收益權(quán)信托制度,明確其成立和生效要件,將當(dāng)事人之間的權(quán)利義務(wù)關(guān)系予以明晰化,完善股權(quán)收益權(quán)信托的稅收制度和監(jiān)管體制,使得股權(quán)收益權(quán)信托的實(shí)踐操作規(guī)范化、有法可依,使股權(quán)收益權(quán)信托發(fā)揮更好的作用。
[Abstract]:In recent years, the trust industry of our country has made certain development, the equity income right trust has experienced an important period from the emergence to the development. Equity income right trust, which is based on the income right of equity, is a new kind of trust product which is widely used. At present, equity income right trust is more and more widely used in our country, and occupies a certain position in a variety of trust products. China's socialist market economy has been gradually established and improved, equity income right trust has a wide market space. Because of its flexibility, equity income right trust has been widely used in trust business field since it was innovated. However, equity income right as trust property has legal defects. At present, from legislation to judicial practice, there is no clear conclusion on the legal compliance of equity income right trust, and the theoretical research on equity income right trust is not perfect in China. The practical operation of equity income right trust is in the front of theoretical research. There are many problems in legislation, theory and practice, gaps in legislation, absence of publicity system, imperfection of tax system and lack of supervision mechanism. Whether the equity income right can be used as the subject matter of the trust and whether the equity income right trust has lost its traditional trust management function; in practice, the legitimacy of the equity income right, how to publicize the trust property and the ownership of the shareholders' name. At present, there is no special article to study how to solve the legal problems existing in the equity income right trust. This paper is based on these neglected gaps to carry out the research. The full text is divided into preface, text and conclusion, the text includes four parts, as follows: the first part is a brief introduction of China's current equity income right trust. This part uses two cases of equity income right in practice to quote the general situation of equity income right trust in our country at present, and introduces the actual operation mode and basic characteristics of equity income right trust. This paper analyzes the practical meaning of equity income right trust, and paves the way for the following problems and analysis of equity income right trust. The second part mainly points out the problems existing in the trust business of equity income right in our country. It mainly involves the problems existing in the legislation of the equity income right trust, the problems existing in the theory of the equity income right trust and the problems existing in the practice of the equity income right trust. The third part concretely analyzes the existing problems of equity income right trust in our country. It mainly includes the analysis of the nature of equity income right, the appropriateness of equity income right as trust property, the realization of management function of equity income right trust, the analysis of connotation of equity income right trust and the analysis of legitimacy of equity income right. The fourth part explains in detail how to construct the equity income right trust system in our country. It includes the legislative model of the equity income right trust system, the establishment conditions of the equity income right trust, the invalidity of the equity income right trust, the legal relationship between the parties, the tax system of the equity income right trust and the supervision system. Finally, this paper draws a conclusion that we should establish a perfect system of equity income right trust, clarify its establishment and effective requirements, and clarify the relationship between the rights and obligations of the parties. Improve the tax system and supervision system of equity income right trust, make the practice and operation of equity income right trust standardized, have laws to follow, and make equity income right trust play a better role.
【學(xué)位授予單位】：中國青年政治學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：D922.282

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本文編號(hào)：2074905