A Study On The Improvement Of Law System Of Family Trust Of Private Enterprises In China

This article mainly includes four parts,and Chapter I starts with the case of the Golden Throat Holdings Group Company Limited IPO in Hongkong,and analyzes the superiority of the offshore equity family trust,and then comes up with questions:whether only the offshore equity family trust can achieve the above function?Chapter summarizes its characteristics by comparing the set factors of the offshore equity family trust and the domestic equity family trust.It concludes that the equity family trust can be set not only by offshore but also can be set in the territory,the key is to according to the actual requirement to choose the right model to set the equity family trust.The third part discusses the restrictive factors of restricting the domestic family equity from the five aspects of the theoretical basis of the trust law,the trust registration system,the tax system,the unequal status of the trust parties and the difficulty of practical operation.The last part based on the above limited factors,in the framework of the civil law theory,studied from related system of foreign family trust including England and America,started from belonging right of trust,improve the system from the registration efficiency,the registration department,the evaluation standard,and registration matter,use trust management to promote the scientific design of the trust tax system,and put forward to try to introduce VISTA and system to enhance the equity family trust scientific in practice.