發(fā)布時間：2018-05-09 01:30

  本文選題：遺囑信托 + 信托當事人��； 參考：《河北經(jīng)貿(mào)大學》2017年碩士論文

【摘要】：遺囑信托作為一項遺產(chǎn)管理制度堪稱歷史悠久,追溯到羅馬法時代就有早期制度理念。在英美法系國家得到廣泛應用,并被大陸法系國家如日本成功移植,并迅速生根發(fā)芽,成為大多數(shù)人尤其是精英群體傳承財富的首要選擇。我國在2001年公布并施行《信托法》,并對遺囑信托成立的形式要件以及受托人的補選方式設定了規(guī)范。但是由于法律規(guī)定過于原則化,在實務中也是寥寥可數(shù),大大地阻礙了遺囑信托“中國化”的腳步。本文旨在通過對域外遺囑信托法理研究和實務經(jīng)驗的分析,同時借鑒域外相應的立法設計,對遺囑信托在我國的立法專業(yè)化、理念現(xiàn)代化、制度完善化提出建議。筆者將論文分為五個章節(jié)來闡述。第一章為引言章節(jié)。主要是對遺囑信托在域外及我國的研究近況進行介紹,為通篇的敘述提供了理論指導。此外,筆者在本章節(jié)介紹了本文的研究方法及創(chuàng)新點,有利于對全文進行梳理。第二章為遺囑信托的基礎理論研究,包括遺囑信托的源起及在美英等國以及德日等國的現(xiàn)代適用;遺囑信托的概念界定、以遺囑為表現(xiàn)形式以及單方意志性的特征、與相似制度的比較;此外,筆者從三個方面闡述了遺囑信托的獨特功能,包括實現(xiàn)家族資產(chǎn)的有效順延、實現(xiàn)資產(chǎn)總額的增長、減輕家庭內(nèi)訌。第三章主要敘述了遺囑信托在我國的法律規(guī)制與局限性。具體而言,遺囑信托在我國的立法局限性表現(xiàn)為五個方面:在信托財產(chǎn)管理層面上的局限性,表現(xiàn)為財產(chǎn)難以界定其所有權(quán)歸屬、信托登記的規(guī)定不合理;在信托成立與生效層面上的局限性,表現(xiàn)為以受托人承諾為成立要件不符合遺囑信托宗旨、信托設立形式單一、登記生效主義限制了信托的自由發(fā)展;在信托變更與終止層面上的局限性主要表現(xiàn)為限制剝奪了受益人的變更權(quán)與終止權(quán)以及缺乏對信托存續(xù)期間的規(guī)制;在受托人管理層面上,表現(xiàn)為法律對受托人經(jīng)營和處置財產(chǎn)的權(quán)利規(guī)定不夠明確、對受托人“誠信”“謹慎”義務的規(guī)定過于籠統(tǒng)兩個方面的局限性;在信托配套措施層面的局限性上表現(xiàn)為重復征稅限制了遺囑信托的發(fā)展以及遺囑信托監(jiān)督機制的弱化兩個方面。第四章主要針對在遺囑信托“中國化”進程中暴露出的短板,通過研究域外遺囑信托的法律規(guī)制并從中得到有益的啟示。筆者通過參考域外遺囑信托在信托財產(chǎn)領域、成立與生效領域、變更與終止領域、受托人管理領域以及信托管理監(jiān)督領域的法律規(guī)制,進而得到個人意志的自由要與社會公共利益相協(xié)調(diào)、立法要保障遺囑信托效率原則的體現(xiàn)、委托人信托目的的達成與受益人最終收益的保障離不開對信托事務管理的監(jiān)督三方面的啟示。第五章針對遺囑信托在我國的立法局限性,通過對域外立法規(guī)制的參照,對遺囑信托在我國的制度規(guī)范化、專業(yè)化提出建議,以期待其更加完善。主要包括財產(chǎn)管理層面上明確信托財產(chǎn)所有權(quán)歸屬于受托人,受益人有權(quán)要求受托人返還管理信托所得收益,并賦予此種權(quán)限的物權(quán)化特性。以及對信托的登記程序設置具體化、明確化的規(guī)范;在遺囑信托的成立與生效層面上確立該制度的成立僅依照委托人單方意志為原則、增加信托的設立形式、將委托人去世時間與信托發(fā)生法律效力時間相契合三方面的制度完善;在遺囑信托的變更與終止層面上授予受益人信托“變更”權(quán)限與“終止”權(quán)能以及限定遺囑信托的存續(xù)時間;在受托人管理制度之完善上,明晰受托人可以依法獲得酬勞、優(yōu)先受償、經(jīng)法院準許有權(quán)變更信托管理方式以及受托人在經(jīng)營處置財產(chǎn)時應盡的“謹小慎微”、“誠實信用”、“分別管理”、“親自管理”的義務;在信托配套措施層面的完善上,要完善相關稅收法律法規(guī)以及建立遺囑信托監(jiān)察人機制,以保證信托的有效存續(xù)。
[Abstract]:As a legacy management system, testamentary trust has a long history. It has an early system concept traced back to the era of Rome law. It has been widely used in Anglo American legal system countries, and has been successfully transplanted in continental law countries like Japan, and quickly took root and sprouted, and has become the primary choice for most people, especially elite groups, to inherit wealth. China is in 2001. According to the publication and implementation of the "trust law", the formal requirements for the establishment of the testamentary trust and the choice of the trustees have been set up in the year. However, because the legal provisions are too principled, there are few in practice, which greatly hinders the footsteps of the "China" of the testamentary trust. The analysis of the affair experience and the relevant legislative design of the foreign countries, and put forward some suggestions on the legislation specialization, the modernization of the concept and the perfection of the system in our country. The author divides the thesis into five chapters. The first chapter is the introduction chapter. The main part is to introduce the recent research status of the testamentary trust in foreign countries and our country. In addition, the paper provides theoretical guidance. In addition, the author introduces the research methods and innovation points in this chapter, which is conducive to combing the full text. The second chapter is the basic theory of the testamentary trust, including the origin of the testamentary trust and the modern application of the countries such as the United States and Britain and Germany and Japan; the concept of testamentary trust is defined as the form of the will. In addition, the author expounds the unique functions of the testamentary trust from three aspects, including the effective extension of the family assets, the growth of the total assets and the reduction of family infighting. The third chapter mainly describes the legal regulations and limitations of the testamentary trust in China. The legislative limitation of the testamentary trust in China is manifested in five aspects: the limitation on the management level of the trust property, which shows that the property is difficult to define its ownership, and the regulations of the trust registration are unreasonable; the limitations of the trust establishment and the entry into force show that the trustee commitment is not in conformity with the tenet of the testamentary trust. The form of trust establishment is single, and registration effective doctrine restricts the free development of trust; the limitation on the level of trust change and termination mainly shows the limitation of the deprivation of the right to change and the right to terminate the beneficiary, as well as the lack of regulation on the duration of the trust; in the management level of the trustee, it shows that the law manages and disposes the trustee to the trustee. The stipulation of the right of production is not clear enough. The limitation on the "prudent" obligation of the trustee is too general in two aspects; in the limitation of the level of the supporting measures of the trust, repeated taxation limits the development of the testamentary trust and the weakening of the testamentary trust supervision mechanism in two aspects. The fourth chapter is mainly aimed at the testamentary letter. The short board exposed in the process of "Sinicization" has gained useful enlightenment through the study of the legal regulation of the extraterritorial testamentary trust. Through the reference of the extraterritorial trust in the domain of trust property, the legal regulation of the field of establishment and entry into force, the field of change and termination, the domain of the trustee management and the supervision and supervision of trust management are made. The freedom to get personal will should be coordinated with the social and public interests, and the legislation should guarantee the embodiment of the principle of the efficiency of the testamentary trust. The three aspects of the supervision of the trust affairs management are inseparable from the conclusion of the trust purpose of the trustee and the guarantee of the beneficiary's final income. The fifth chapter aims at the limitation of the legislation of the testamentary trust in our country. The reference of foreign legislative regulation makes suggestions on the standardization and specialization of the testamentary trust in our country in order to expect it to be more perfect. It mainly includes the clear property ownership of the trust property belonging to the trustee, the beneficiary has the right to request the trustee to return the benefits obtained by the trustee, and endows the property right characteristic of this authority. And the establishment of the trust registration procedures set up specific, clear norms; the establishment and entry into effect of the testamentary trust in the establishment of the establishment of the system only in accordance with the principle of the principal of the principal, to increase the form of trust, the client's time of death and the legal effect of the trust of the three aspects of the system perfect; in the will of the will At the level of change and termination, the beneficiary's trust "change" and "terminating" power are granted and the duration of the testamentary trust is limited. In the improvement of the trustee's management system, it is clear that the trustee can obtain remuneration according to law, give priority to compensation, and have the right to change the way of trust management and the trustee in the management and disposal of money by the court. The obligation of "prudence and prudence", "honesty and credit", "separate management" and "personal management" should be done. In the improvement of the supporting measures, the relevant tax laws and regulations and the establishment of the testamentary trust supervisor mechanism should be established to ensure the effective survival of the trust.

【學位授予單位】：河北經(jīng)貿(mào)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：D922.282

【相似文獻】

相關期刊論文 前10條

1 吳肇武;;遺囑信托概念之辨析[J];法制與社會;2011年10期

2 章毓;;淺議我國遺囑信托制度之現(xiàn)狀與完善[J];法制與經(jīng)濟(中旬);2013年03期

3 施新華;;遺囑信托制度研究[J];法制與社會;2013年27期

4 李忠;;遺囑信托制度淺析[J];淮北職業(yè)技術(shù)學院學報;2008年04期

5 夏保強;;用遺囑信托料理身后事[J];大眾理財顧問;2009年12期

6 賈文麗;;淺析遺囑信托[J];中國商界(下半月);2009年12期

7 上海市東方公證處繼承實務與立法課題組;鄭建軍;;公益遺囑信托性質(zhì)、特征、公證實務及立法調(diào)整 繼承實務與立法系列研究之五[J];中國公證;2010年10期

8 林婷;;芻議我國遺囑信托制度的建構(gòu)[J];湖北財經(jīng)高等�？茖W校學報;2012年02期

9 李霞;;遺囑信托制度論[J];政法論叢;2013年02期

10 鄭春杰;;應完善遺囑信托的相關立法及制度[J];中國律師;2013年02期

相關會議論文 前10條

1 王艷梅;;信托——一種有效的資本運營制度安排[A];中國商法年刊第三卷（2003）[C];2003年

2 趙廉慧;;《日本信托法》修改及其信托觀念的發(fā)展[A];中國商法年刊（2008）：金融法制的現(xiàn)代化[C];2008年

3 侯懷霞;;論信托法的歷史演進及對我國繼受信托法的反思[A];中國商法年刊（2008）：金融法制的現(xiàn)代化[C];2008年

4 彭插三;;商業(yè)信托的法律特征及規(guī)制[A];中國商法年刊（2008）：金融法制的現(xiàn)代化[C];2008年

5 孫飛;;中國信托時代必將蒞臨[A];首屆中國經(jīng)濟論壇論文集[C];2005年

6 余輝;;近現(xiàn)代英國信托法的一個重要內(nèi)容:英國公共受托人的發(fā)展[A];全國外國法制史研究會學術(shù)叢書——20世紀外國民商法的變革[C];2003年

7 白戰(zhàn)偉;;泛資管背景下金融機構(gòu)競爭與合作——基于信托的視角[A];2014全國金融創(chuàng)新與經(jīng)濟轉(zhuǎn)型博士后學術(shù)論壇論文集[C];2014年

8 張建棣;;信托收益所得稅法的比較與借鑒[A];財稅法論叢(第2卷)[C];2003年

9 席月民;;我國當前信托業(yè)監(jiān)管的法律困境與出路[A];金融法學家（第二輯）[C];2010年

10 ;信托之受托人盡職標準研討會綜述[A];中國銀行法學研究會信托法專業(yè)委員會會員通訊（第一期）[C];2014年

相關重要報紙文章 前10條

1 蔡臻欣;遺囑信托：去世后的管家方式[N];第一財經(jīng)日報;2005年

2 林華;遺囑信托:待開發(fā)的遺產(chǎn)管理產(chǎn)業(yè)[N];中國商報;2009年

3 本報記者 聶國春;遺產(chǎn)早規(guī)劃 紛爭遺憾免留下(下)[N];中國消費者報;2009年

4 記者 高談;用保險傳承財富是個訛傳[N];第一財經(jīng)日報;2010年

5 本報記者 劉蘭香;打破“富不過三”魔咒 壽險保金可作財富傳承[N];21世紀經(jīng)濟報道;2012年

6 記者 潘_g　周慧;喬布斯引發(fā)遺囑信托難題[N];廣州日報;2011年

7 證券時報記者 劉雁;泛信托時代到來 業(yè)界呼吁信托業(yè)法盡快出臺[N];證券時報;2013年

8 戴萍（作者單位：中國人民銀行合肥中心支行）;略論信托業(yè)監(jiān)管[N];安徽經(jīng)濟報;2002年

9 本報記者 秦煒;期待大信托時代的來臨[N];證券日報;2005年

10 王王;信托市場待規(guī)范[N];中國貿(mào)易報;2000年

相關博士學位論文 前10條

1 陳旭;我國土地承包經(jīng)營權(quán)信托的法律研究[D];復旦大學;2014年

2 熊俊;中國信托業(yè)發(fā)展優(yōu)化的制度分析[D];云南大學;2010年

3 呂芳榕;信托·信托產(chǎn)權(quán)·信托會計[D];暨南大學;2005年

4 常照倫;兩岸信托法制的比較研究[D];中國政法大學;2005年

5 李勇;信托業(yè)監(jiān)管法律問題研究[D];中南大學;2006年

6 陳瓊;信托監(jiān)管中的市場約束問題研究[D];湖南大學;2009年

7 孫宜府;離岸信托資料處理的法律分析與建構(gòu)[D];中國政法大學;2000年

8 張建棣;信托收益所得稅法律制度研究[D];中國政法大學;2002年

9 吳真;公共信托原則研究[D];吉林大學;2006年

10 李曉云;公司向信托的回歸[D];西南政法大學;2006年

相關碩士學位論文 前10條

1 劉嬌;我國遺囑信托制度研究[D];首都經(jīng)濟貿(mào)易大學;2017年

2 潘心玲;我國遺囑信托制度研究[D];蘭州大學;2012年

3 公維亮;遺囑信托制度研究[D];華東政法大學;2012年

4 張寧;遺囑信托論[D];鄭州大學;2013年

5 孫樹君;中國遺囑信托制度之立法完善[D];東北師范大學;2014年

6 王帥;論我國遺囑信托制度的完善[D];天津師范大學;2015年

7 盧娜;論我國的遺囑信托制度[D];中國青年政治學院;2014年

8 姜錕;論遺囑信托的價值及其重要制度保障[D];復旦大學;2014年

9 董雪;論我國遺囑信托的立法完善[D];華東政法大學;2015年

10 曾小斌;論我國遺囑信托制度的構(gòu)建與完善[D];華東政法大學;2015年

，

本文編號：1863983