Build Testamentary Trust System In China

With the rapid development of social economy,a surge of personal wealth,people are eager to have a way to solve the resulting inheritance disputes,wealth inheritance and so on.Originated in the testamentary trust system of Anglo-American law system have created a new channel of wealth management,to fill the gaps in the current inheritance law in China,its system function,including wealth inheritance tax,reasonable to assume,property,isolation,etc all make it more and more get the favor of people.Both Anglo-American law system and continental law system,many countries and regions are greatly admired and attaches importance to developing its own testamentary trust system,our country is no exception.the trust law of the People's Republic of China Was enacted in 2001 in China,,explicitly acknowledge the testamentary trust,but no further elaboration to its rules,so far,the regulation of our country on the procedure of the testamentary trust system only article 8,article 13,lead to the development of the testamentary trust business is not ideal in practice.In contrast,our country Taiwan area testamentary trust system,is the starting point and the mainland,but after decades of development,has formed in the trust law,the legal system based on the trust business law,and at the operational level to form the relatively strict legal network,also formed a relatively mature business autonomy.On both sides of both in the aspect of legal system,culture and custom are very close,so the author thinks that the Taiwan experience for the construction of mainland testamentary trust system has strong reference significance,intention from the study of Taiwan testamentary trust system for Angle of view for the construction of mainland testamentary trust system put forward some countermeasures and Suggestions.This article from the basic concept of testamentary trust system,function,characteristics and its unique system and analysis system of Taiwan area testamentary trust advantages and characteristics of the existing legislation comparison study method,history method,empirical analysis and other research methods,using the experience of Taiwan,the main effect of its founding,system,system of trust property,publicity system,supervision system and the proposed configuration of the rights and obligations,etc.Main content is divided into four parts: the first part is an overview of the testamentary trust system,introduces the basic concept,characteristic and value,and will be implemented with testamentary succession,wills,heritage trust,heritage and other similar concepts.The second part is the testamentary trust system according to the mainland at present legislation present situation,the analysis of the existing deficiency,and respectively from the reality demand,legal requirements,profit-driven and exert its unique system function argument in mainland China set up a testamentary trust system the necessity and feasibility.The third part is on the investigation to the Taiwan testamentary trust system,and on this basis discusses Taiwan testamentary trust system transplant experience reference for mainland area build a testamentary trust system and lead to quit.The fourth part is combining with the actual conditions of our mainland,use for reference the experience of Taiwan,for the construction of the testamentary trust system put forward the corresponding countermeasures and Suggestions.