Discussion On The Perfection Of The Charitable Trust Legal System Of China

Since the <Charity Law of the People's Republic of China> began to be implemented in September 2006,the flourishing development of philanthropy in our country could be expected soon.This social law,which has an important impact on social progress,has established the legal system of charitable trust in China,and pioneered the supply-side reform in the social field,making charitable trust a new growth pole in the social field to stimulate charity economy and philanthropy employment.However,despite the rapid development of charitable trust,we must also realize the inherent and growing problems of the system,such as the duality of charitable trust registration,the detailed lack of supervisor system,the implementation of tax preferences and so on.The text is composed of four system: the first chapter introduces the trust and charitable trust,expounds the origin and development of trust and how charitable trust be different from that of civil and the public trust,demonstrates the social attribute of charitable trust,discuss the situation that scholars confused the public trust and the charitable trust.The second chapter summed up questions such as charitable trust registration exists difficulties,supervisor system lacks in details,preferential tax is unavailable.Then analysis the reason behind one by one.The third chapter introduces the system and practice of foreign countries(mainly in Britain,the United States,Japan and Taiwan Province of China).The fourth chapter points out the concrete idea of improving the legal system of charitable trust in view of the problems raised above.First of all,we should establish a unified registration system of(charitable)trust.Secondly,we should learn from company law to refine the supervisor system of charitable trust.Last but not least,we can formulate specific measures for the charitable trust tax preferential with reference to other countries and on the basis of "Business Tax Replaced with VAT".With the refinement and perfection of the charitable trust legal system,we can truly meet the great development of charitable trusts and charitable enterprise.