Research On The Development Of Charitable Trust In China

The Trust for social public benefits was called Charitable Trust in Common Law, and it has 400-year history now. Since it arise from U. S Law, it has played an important role in solving social problems as poverty, and promoting the development of the modern welfare state. In a word, The development of Charitable Trusts can promote the development of China's public welfare and make the sociality to be more justice and harmony. The trust law of the People's Republic of China was established in 2001. The lawmaker shows high attention to charitable trust by setting aside the whole sixth chapter dealing with what a charitable trust is and how to supervise it., but because the matching system failures, the charitable trust has not been able to effectively developed.This paper begins with defining the concept of charitable trust. In the process of research, empirical method and comparative analysis are applied. We gave a brief introduction on the system and the general principles of Charitable Trust, then we try to find the causes that prevent the Charitable Law from developing in our country, on the basis of studying relevant legislation in developed countries and regions. Above all, we played more attention to the establishment of regulatory bodies for Charitable Trust, registration and established doctrines, and charitable trust issues such as preferential tax policies by giving the key analysis. Finally, on the basis of these studies, we put forward with several suggestions about how to improve our charitable trust system.