Institutional Obstacles In The Development Of Chinese Charitable Trust And The Countermeasures

China is a country with a large demand for charity,but also a country with a well-developed charity.As a new way and the important carrier of philanthropy in China,charitable trust has the advantages of high security,high flexibility and high efficiency,playing an important role in rapid development of philanthropy in our country.Charitable trust depends on the development of charitable trust legal system,but The Charity Law issued recently,its principle of charitable trust only established the legal basis for the further development of charitable trust,the lack of supporting implementation system and the conflict between relevant laws and regulations become a obstacle to the rapid development of charitable trust.This paper aims to study the institutional obstacles to the further development of charitable trust after the promulgation of Charitable Law and to provide corresponding legal advice to address these institutional obstacles.Obstacles affecting the development of China’s charitable trust system,mainly reflected in three aspects,the system of trust property registration system,the beneficiary protection system,tax incentive system.The absence of the trust property registration system makes it impossible to carry out non-transaction transfer of property rights such as equity,intellectual property rights and real estate,which greatly limits the possibility of setting up charitable trusts with non-monetary property;Charitable trust in the beneficiary position weakened,and the nature of the right to benefit is unknown,a direct result of the beneficiary of the damage can not be effective relief;"Charity law" for the charity trust tax incentives,although the principle of the provisions of the preferential tax,preferential terms,preferential standards and other specific content of the lack of appropriate provisions,making charitable trust incentives.With regard to the perfection of the registration system of the trust property,it is necessary to clarify the validity of the registration of the trust property,the registration agency and the registration procedure,and find a legal way for the non-transaction transfer of the trust property.The key to the beneficiary’s relief system is to clarify the nature of the property for the property rights,but also to effectively restrict the rights of trustees and to strengthen the supervision andmanagement of charitable trust operation.The tax incentive system will need to clear the specific preferential taxes,and preferential policies to implement the setting up,sustained and termination of the various stages of the charitable trust.