The Study Of Equity Earnings Trust System In China

Equity returns right trust is a way of trust that is emerging in our country, during the practice, due to its short period, high yield, etc., the equity earnings trust is popular among financiers, trust companies, and a lot of investors. Equity earnings refers the action that the consignor separate the usufruct from the equity stake, and transfer it to the consignee so that the consignee could manage and punish according to the fiduciary contract.The main body of the equity of remuneration of the trust legal relationship is that the trust litigants, including the trustor, trustee and beneficiary. The consignor is the principal shareholder, transfer the usufruct to the trustee to establish a trust, in order to obtain the trust funds. Generally, the trustee is a trust company, after transferring the equity earnings trust plan to promote social investors.The beneficiary are the investors, through investing in equity earnings to get trust beneficiary right. The object of the equity of remuneration of the trust legal relationship of equity earnings is used as trust property, it has the enthusiasm, certainty, negotiability, independence and other features.Correspond to the vigorous development of equity earnings trust, the lagging behind and lacking of relevant legal system in our country, which leads to being on the edge of the law framework of the emerging of trust. At present, the absence of equity earnings trust registration system, the lack of information disclosure system, the tax system is not perfect, and the lack of effective supervision, and many other problems existing in this system. These problems greatly hindered the growth of equity earnings trust industry in our country.After analyzing the disadvantages of equity earnings in China, the author puts forward some suggestions. Through the publication of the clear registration method, the registration of the applicant, the registration organ improve the system of trust registration of equity profit; Strengthen legislation, improve the responsibility system, improve the information disclosure of the contents and procedures are in place to improve equity earnings trust information disclosure system; Inspired from foreign related legal and formed the conception of usufruct of trust tax system in our own country; By strengthening the regulatory legislation, perfecting the supervision way to improve the equity earnings trust supervision system in our country.