Research On The Legal System Of Charitable Trust In China

The development of charitable trust is beneficial to promote the development of charity,help to improve and enhance the social life in the part of the living standards of people in need of help,to improve and enhance the quality of life of society as a whole.Although the foundation is the main force in the development of China's philanthropy,the foundation has gradually exposed its many drawbacks in the process of continuous development,so China has started to develop charitable trust gradually.The "measures for the management of charitable trust" implemented in 2017 marks the basic establishment of China's charitable trust system,and China's charitable trust has taken an important step forward.Although the charitable trust management method "made a more specific prbvision of charitable trust,but the charitable trust some important problem has not been seriously,charitable trust system still exist many problems,such as tax incentive system,supervision system.Due to the independence of the property of the charity trust,the law stipulates the way of maintaining the independence,but the way of the non-capital charity trust is difficult to be realized in practice.on account ofthe fundamental question about charitable trusts and contrast with the experience of foreign countries,this paper improves China's charitable trust system,which is divided into five parts.The first part is the introduction of this paper,which mainly discusses the background of this paper and leads to the thesis of this paper.Academic research without reading of the literature,the author of the current literature on charitable trust to generalize,because the author thinks that the current charitable trust is consistent with the scope of the public trust,there is no difference between,in the thesis as a reference for writing the related literature about the public trust.Finally,this paper discusses the thought and writing method of this article.The second part mainly discusses the basic theory of trust and charity trust.The development of trust in China is not very long,and the recognition of trust is relatively low.Therefore,the author firstly discusses the relevant theories of trust.According to the origin of trust and the definition of trust in various countries,three elements of trust can be summarized:credit,trust property and the trustor transfer trust property to the trustee.Based on the above three factors,this paper analyzes the definition of trust in China.The author thinks that the definition of trust in China is more consistent with the current situation of China's legal system.Secondly,the concept of trust and related concepts are discriminated and discussed.Secondly,the definition and characteristics of charitable trust are discussed,and related concepts are discriminated and analyzed.The author thinks that charitable trust and public trust have the same connotation and no difference,so we should gradually cancel public trust and integrate relevant laws and regulations.Through the comparison between charity trust and foundation,the advantages of charity trust are discussed,which is more beneficial to the development of charity.The third part mainly discusses the current situation and existing problems of the charitable trust system.The present situation of the charitable trust system mainly from two aspects of legislation present situation and the reality,through the introduction to charitable trust system in our country the status quo,found the problem of the charitable trust system in our country,and carries on the concrete is discussed.It mainly focuses on three aspects:tax,supervision and non-fund charitable trust registration.The fourth part mainly discusses the investigation of foreign charitable trust system.The charitable trust system of Anglo-American legal system has developed for a long time and the system is mature.And the civil law countries,like Japan,South Korea,and China's Taiwan region transplant the system of the Anglo-American law system countries,coupled with their own situation,make charitable trust also has certain development,these countries and regions,the system construction of our country has a certain reference significance for the development of charitable trust.While studying foreign systems,we should also evaluate and compare their systems,so as to find a suitable way to develop charitable trust in China and make up for the disadvantages.The fifth part mainly discusses the improvement of China's charitable trust system.In front of the charitable trust are the basic theory of this paper is groundwork for this part,according to the current situation and existing problems of charitable trust system in China,combining with the experience of foreign and China's national conditions,improve the system of charitable trust in the opinions,a charity with wings of trust,make charitable trust charity important approach.