發(fā)布時(shí)間：2018-04-28 01:33

  本文選題：非資金財(cái)產(chǎn)信托 + 資產(chǎn)證券化　； 參考：《海南大學(xué)》2013年碩士論文

【摘要】：非資金財(cái)產(chǎn)信托是一種基于資產(chǎn)管理和投資為目的,委托人將自身?yè)碛械姆秦泿判再Y產(chǎn)或財(cái)產(chǎn)性權(quán)利作為信托財(cái)產(chǎn)轉(zhuǎn)移給受托人,受托人基于信托文件規(guī)定的目的而對(duì)信托財(cái)產(chǎn)進(jìn)行處分或管理的法律行為,目前對(duì)于非資金財(cái)產(chǎn)信托的運(yùn)行主要采取了資產(chǎn)證券化的運(yùn)作模式。資金信托與非資金財(cái)產(chǎn)信托共同構(gòu)成了財(cái)產(chǎn)信托的整體內(nèi)容。隨著中國(guó)市場(chǎng)經(jīng)濟(jì)深化發(fā)展,社會(huì)物質(zhì)財(cái)富不斷累積,中國(guó)信托市場(chǎng)將從貨幣性融資為主業(yè)向融資與資產(chǎn)管理業(yè)務(wù)并重的方向轉(zhuǎn)型發(fā)展。在這樣的背景下,非資金財(cái)產(chǎn)信托在我國(guó)必將獲得深入創(chuàng)新和發(fā)展。本文結(jié)合信托的基本法律原理與資產(chǎn)證券化理論對(duì)我國(guó)非資金財(cái)產(chǎn)信托的法律問(wèn)題進(jìn)行分析和探討,從理論到實(shí)踐,理清非資金財(cái)產(chǎn)信托的基本內(nèi)涵和特征,弄清我國(guó)非資金財(cái)產(chǎn)信托的法律運(yùn)行環(huán)境,解析非資金財(cái)產(chǎn)信托的運(yùn)行過(guò)程和在非資金財(cái)產(chǎn)信托二元所有權(quán)結(jié)構(gòu)下引發(fā)相關(guān)法律問(wèn)題,進(jìn)而對(duì)我國(guó)非資金財(cái)產(chǎn)信托的發(fā)展提出建議,以期對(duì)非資金財(cái)產(chǎn)信托在我國(guó)的發(fā)展起到積極作用。 本文共分為四大部分,主要內(nèi)容如下： 第一部分為非資金財(cái)產(chǎn)信托的基本法律界定。在該部分介紹了非資金財(cái)產(chǎn)信托的基本內(nèi)涵和主要分類(lèi),結(jié)合信托的基本理論對(duì)于非資金財(cái)產(chǎn)信托的相關(guān)法學(xué)理論和概念進(jìn)行整理研究。結(jié)合我國(guó)非資金財(cái)產(chǎn)信托業(yè)的實(shí)踐進(jìn)一步明確非資金財(cái)產(chǎn)信托在我國(guó)充分發(fā)展的重要意義。 第二部分為非資金財(cái)產(chǎn)信托運(yùn)行的解構(gòu)。在該部分首先對(duì)我國(guó)的法律體系中對(duì)非資金財(cái)產(chǎn)信托的基本法律關(guān)系進(jìn)行梳理,深化對(duì)非資金財(cái)產(chǎn)信托的法律認(rèn)知；其次,通過(guò)文字和圖示的方式將目前非資金財(cái)產(chǎn)信托的主要運(yùn)行過(guò)程進(jìn)行解構(gòu)和分析,明晰非資金財(cái)產(chǎn)信托的主要運(yùn)行過(guò)程,重點(diǎn)剖析資產(chǎn)證券化在非資金財(cái)產(chǎn)信托中的應(yīng)用；最后在明確了非資金財(cái)產(chǎn)信托的完整運(yùn)行過(guò)程后,可以清晰的看出非資金財(cái)產(chǎn)信托中在資產(chǎn)證券化參與下的信托所有權(quán)與信托受益權(quán)的二元結(jié)構(gòu),本文對(duì)該二元結(jié)構(gòu)進(jìn)行深入分析,并肯定該結(jié)構(gòu)是引發(fā)非資金財(cái)產(chǎn)信托一系列法律問(wèn)題的原因。 第三部分為非資金財(cái)產(chǎn)信托的主要法律問(wèn)題剖析。該部分結(jié)合非資金財(cái)產(chǎn)信托在我國(guó)的法律環(huán)境分析,并基于我國(guó)非資金財(cái)產(chǎn)信托二元所有權(quán)結(jié)構(gòu)而引起的主要法律問(wèn)題進(jìn)行歸納總結(jié),主要集中在非資金財(cái)產(chǎn)信托的二元所有權(quán)結(jié)構(gòu)與我國(guó)信托立法沖突,即非資金財(cái)產(chǎn)信托概念與我國(guó)信托立法的內(nèi)在沖突和物權(quán)法基本原則對(duì)非資金財(cái)產(chǎn)信托二元所有權(quán)結(jié)構(gòu)的排斥；非資金財(cái)產(chǎn)信托登記制度不盡完善；非資金財(cái)產(chǎn)信托二元所有權(quán)結(jié)構(gòu)下的課稅問(wèn)題；非資金財(cái)產(chǎn)信托的終止問(wèn)題。本部分對(duì)于上述四個(gè)主要問(wèn)題進(jìn)行了較為詳細(xì)的論述。 第四部分為我國(guó)非資金財(cái)產(chǎn)信托法律制度的完善構(gòu)想。通過(guò)前文的分析和研究,該部分針對(duì)第三部分論述的相關(guān)法律問(wèn)題,結(jié)合非資金財(cái)產(chǎn)信托的基本理論,有針對(duì)性的提出法律完善意見(jiàn),即：確定非資金財(cái)產(chǎn)信托的二元所有權(quán)的權(quán)屬；完善非資金財(cái)產(chǎn)信托登記制度；構(gòu)建適合非資金財(cái)產(chǎn)信托的課稅體系；完善非資金財(cái)產(chǎn)信托運(yùn)行與終止的相關(guān)制度。進(jìn)而明確非資金財(cái)產(chǎn)信托運(yùn)行過(guò)程的各方法律關(guān)系人的權(quán)利和義務(wù)、確定非資金財(cái)產(chǎn)信托的運(yùn)行風(fēng)險(xiǎn)和責(zé)任歸責(zé)。通過(guò)本文的論述希望對(duì)非資金財(cái)產(chǎn)信托在我國(guó)的發(fā)展起到一定的促進(jìn)作用。
[Abstract]:Non capital property trust is a legal act, based on asset management and investment, to transfer the non monetary assets or property rights of the trustee to the trustee and the trustee to punish or manage the trust property based on the purpose of the trust documents. Capital trust and non capital property trust jointly constitute the whole content of property trust. With the deepening of the development of China's market economy and the accumulation of social material wealth, the Chinese trust market will turn from monetary financing to financing and asset management. Under this background, the non capital property trust will be deeply innovating and developing in our country. This paper analyzes and discusses the legal problems of non capital property trust in China based on the basic legal principles of trust and the theory of asset securitization, and makes clear the basic connotation and characteristics of non capital property trust from theory to practice. The legal operating environment of non capital property trust in China is clarified, the operation process of non capital property trust is analyzed and the relevant legal problems are caused under the two yuan ownership structure of non capital property trust, and then the development of non capital property trust in China is put forward in order to play an active role in the development of non capital property trust in China.
This article is divided into four parts, the main contents are as follows:
The first part is the basic legal definition of non capital property trust. In this part, the basic connotation and main classification of non capital property trust are introduced, and the relevant legal theories and concepts of non capital property trust are collated and studied in combination with the basic theory of trust. The significance of capital property trust in China's full development.
The second part is the deconstruction of the non capital property trust operation. In this part, the basic legal relationship of the non capital property trust is combed in the legal system of China, and the legal cognition of the non capital property trust is deepened. Secondly, the main operation process of the current non capital property trust is carried out through the way of text and illustration. Deconstruction and analysis, clear the main operation process of non capital property trust, and focus on the application of asset securitization in the non capital property trust. Finally, after the complete operation process of non capital property trust is clearly defined, the trust ownership and trust under the participation of asset securitization in the non capital property trust can be clearly seen. This article analyzes the two element structure in depth, and affirms that the structure is the cause of a series of legal problems of non capital property trust, which is the two element structure of the right to benefit.
The third part is the analysis of the main legal problems of non capital property trust. This part combines the legal environment analysis of non capital property trust in China, and summarizes the main legal problems caused by the two yuan ownership structure of non capital property trust in our country, mainly concentrating on the two yuan ownership structure of the non capital property trust. The conflict with our country trust legislation, that is, the internal conflict between the non capital property trust concept and our country trust legislation and the basic principles of the property law on the two yuan ownership structure of non capital property trust; the non capital property trust registration system is not perfect; the non capital property trust two yuan has the right structure of taxation; non capital money. The termination of production trust is discussed in detail in this part. The four main problems mentioned above are discussed in detail.
The fourth part is the perfect conception of the legal system of non capital property trust in our country. Through the analysis and research of the previous article, this part aims at the relevant legal problems discussed in the third part, combining with the basic theory of non capital property trust, and puts forward the perfect opinions of the law, that is, to determine the ownership of the two yuan ownership of the non capital property trust. To perfect the system of non capital property trust registration, construct a tax system suitable for non capital property trust, improve the related system of the operation and termination of non capital property trust, and then clarify the rights and obligations of all parties in the legal relationship of non capital property trust operation, and determine the operational risk and responsibility attribution of non capital property trust. Through the discussion of this article, we hope to play a certain role in promoting the development of non capital property trust in China.

【學(xué)位授予單位】：海南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：D922.282

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