The Study Of Improving The Testamentary Trust System

With the development of our national economy, national disposable income increased,accompanied by the new situation new problems continue to e merge, one of the problems is to inherit the inheritance mode already can not ad apt to the present stage of a part of the national wealth inheritance demands. At t he same time, population aging and heritage case increases year by year so that t he development of trust will become an inevitable choice forperfecting the social system. In2001April, the NPC Standing Committee passed the "the people’s R epublic of China Trust Law", this is the first law of trust, although at the beginnin g of the formulation of the "trust law" to promote and improve the trust to the positive role in the development of the domestic, but over the past14years, ou r society has changed a lot.’Trust law" but not with the change of society had re vised the provisions of testamentary trust system is outdated, not only can promote the development of testamentary trust, but to restricttestamentary trust system in the domestic implementation of the. At the same time, due to thetestamentary t rust originated from England, with a strong cultural color, if you want to in the p romotion of the testamentary trust system in our country, it is necessary to solve the legalsystem level issues, but also to understand the history and background of the testamentary trust. This paper from the following five parts of the testame ntary trust system in China to conduct a comprehensive analysis:The first part is the background of the development of testamentary trust. It first introduces the development situation and problems of our country at the p resent stage of society, especiallythe existing wealth inheritance system has been d ifficult to adapt to new changes, some new problems in practice, such as the co mpany as a whole succession of words segmentationwould weaken the competitive ness of property management ability is insufficient, the heir will not because of la rge legacy waste the prodigal, then points out the testamentary trust is to resolve issues related to the most suitable solution, and introduces briefly the testamentar y trust.The second part is the analysis of the testamentary trust system in China, i ncluding the concept of testamentary trust, testamentary trust as the West came fr om abroad, and the western history and culture, to understand the definition of tes tamentary trust should first forits next suits our country national condition. Testa mentary trust is a product of trust and acombination of features, independent of wi11s and trusts. It is similar to many civil testamentary trust from the behavior and our country, such as the agent, bequest, keeping thetestamentary trust, and these co ncepts are compared and analyzed, it will help us betterunderstand the testamenta ry trust.The third part is the present situation and deficiency of our testamentary tru st. First introduces the legal background and development situation of our countr y at the present stage oftestamentary trust, and then analyzes the conflict of law s, property ownership, registration system, survival time, tax policy and trust consc iousness six aspects, and points out that theseproblems have hindered the develo pment of our country of testamentary trust, for the following system to do the gr oundwork and the preamble.The fourth part is the analysis of foreign testamentary trust system. Has anal yzed the ancient Rome period of the testamentary trust system from the point of view of the origin and development of the trust system, including the origin of t rust, trust purpose and differences between the modern trust system; the testamenta ry trust system, including the origin,development of the system of the trust syste m; the testamentary trust system in the United States, including the use of the fo rm of vivid introduces the application of Americantestamentary trust system and t he content of America testamentary trust system. And introduces the advantages o f the Anglo American system of testamentary trust, from the legislation and the system level analysis of the extraterritorial testamentary trust system to ourtestame ntary trust aspects, including the protection of privacy, the right of minor children benefit etc.. The fifth part is to improve our testamentary trust recommendations. Accordi ng to theshortage of our testamentary trust system proposed in the third part, thi s part puts forwardperfect the testamentary trust system in our country and advic e. Including:the abolition of the testamentary trust established in the form of a c lear ownership, property rights, perfect the testamentary trust related tax system a nd the popularization of knowledge from the concept oftrust and culture etc..