【摘要】：信托作為財富管理工具,借助其強大的靈活性,通過設置連續(xù)受益人,可以實現長久保存委托人意志、傳承家族財富、合理避稅等功能。連續(xù)受益人信托是指,信托中存在著兩個或兩個以上的受益人,每個受益人信托利益的享有的順位上存在先后的情形。經歷了30多年的財富快速積累期后,中國“第一代”富豪已經進入了世代傳承、家業(yè)交替的歷史時期,從財富規(guī)模和財富人群的社會學特征來看,當前中國正開啟一場人類歷史上規(guī)模最大的財富轉移運動。如果經過精心的連續(xù)受益人安排則可以讓信托長久存續(xù),但是長久信托并不被現代社會所認可。我們需要限制“死亡之手”控制財產,避免經過一段期間和情勢變更后,受益人依然只能按照不利的或者不適當的安排享受局限的信托利益;同時,由于委托人已經不在世,其意志長存勢必侵擾了后代人自由意志的發(fā)揮,這種代際間存在的矛盾需要保持平衡;再者,財產需要保持流通性并依照市場需求做到物盡其用,避免信托財產束之高閣減少了市場上風險資本供應的總量,不利于經濟發(fā)展。普通法反永續(xù)原則的適用復雜抽象,日本法反永續(xù)原則的適用靈活清晰,我國應該充分吸取前人的立法經驗,確立自己的反永續(xù)原則。
[Abstract]:Trust as a wealth management tool, with its strong flexibility, through the establishment of continuous beneficiaries, can achieve long-term client will, inheritance of family wealth, reasonable tax avoidance and other functions. Continuous beneficiary trust refers to the existence of two or more beneficiaries in the trust. After more than 30 years of rapid accumulation of wealth, China's "first-generation" rich have entered a historical period of succession and succession of household property. From the perspective of the scale of wealth and the sociological characteristics of the wealth population, China is now embarking on the largest transfer of wealth in human history. If carefully arranged by continuous beneficiaries, the trust can last for a long time, but long-term trust is not accepted by modern society. We need to limit the "hands of death" control of property so that after a period of time and after a change of circumstances, the beneficiary will still enjoy limited trust benefits under adverse or inappropriate arrangements; and, since the principal is no longer alive, The persistence of their will is bound to interfere with the free will of future generations, and this intergenerational contradiction needs to be balanced; moreover, property needs to remain liquid and to make the best use of goods in accordance with the needs of the market. Avoiding the shelving of trust property reduces the total supply of venture capital in the market and is not conducive to economic development. The application of common law anti-sustainability principle is complicated and abstract, and the application of Japanese law anti-sustainability principle is flexible and clear. Our country should fully absorb the previous legislative experience and establish our own anti-sustainability principle
【學位授予單位】：中國政法大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：D922.282

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本文編號：2122539