Research On The Legal System Of Charity Trust In China

In recent years,China's philanthropy has begun to develop gradually.As one of the important contents to promote the development of philanthropy,charitable trusts have been paid attention to by the public of philanthropy because of their institutional advantages such as professionalism,safety and high profitability.Since its introduction of the Charity Law in2016,more and more people have begun to contribute to charity by setting up charitable trusts.However,it should be noted that although the Charity Law has added a lot of detailed regulations on the charitable trust system compared with the Trust Law,the confusion of the theoretical basis and the lack of related supporting systems still seriously hinder the development of the charity trusts.Therefore,this paper aims to provide legal advice for solving obstacles in the development of charitable trusts through research on charitable trust systems and related laws and laws,combined with advanced foreign experience.This article is divided into five parts.The first part first introduces the background and research significance of the thesis.Through the development of charitable trusts after the promulgation of the Charity Law,although the charitable trusts in China have experienced rapid development after the introduction of the Charity Law,the development status still fails to meet expectations.The root cause lies in laws and regulations.Imperfect,there are major practical obstacles.Therefore,a holistic study of the charitable trust system should be conducted to find recommendations for improving the charitable trust system.Secondly,it explains the research status of charitable trust system at home and abroad,and shows that compared with China,the United Kingdom,the United States and Japan have formed a relatively complete theoretical system because of the long time of research on the charitable trust system.The law stipulates that it has reference to China.The second part first introduces the concept and characteristics of the charity trust system.Different countries have different concepts for charitable trusts,but they are generally activities or organizations based on charitable purposes.Charitable trusts have the charitablepurpose of promoting public interest and thorough charity.Secondly,it explains the legal relationship of the charitable trust system,that is,the qualifications and rights and obligations of the parties to the charitable trust and the trust property.In addition,it shows that the charitable trust and the charity trust have gradually merged in the content,so there is only a difference in expression.While charitable trusts and charitable donations have similarities in form,the former is better able to achieve charitable purposes than the latter in system design and practice.The third part introduces the relevant provisions of the existing laws and regulations of China on the charitable trust system,China's "Administrative Measures for Trust Companies","Notice on Encouraging Trust Companies to Develop Charitable Trust Businesses to Support Post-Disaster Reconstruction Work","Trust Law" and "Charity The Law,the Ministry of Civil Affairs,the China Banking Regulatory Commission's Notice on Doing a Good Job in the Recording of Charitable Trusts,and the Charity Trust Management Law mainly stipulate the qualifications of the principal,the trustee and the beneficiary,and the rights of the three parties.Obligations,charitable purposes,establishment,operation and termination of charitable trusts and supervision of charitable trusts.It also explains the problems in China's charitable trust system: the nature of the beneficiary rights is unknown,the trustee's qualifications are unknown,the tax incentive system is lacking,and the charity trust supervisor system is imperfect.The fourth part mainly introduces the contents that China can learn from the relevant provisions of the civil law system and the common law system countries.First,on the issue of the beneficiary rights of charitable trusts,the Anglo-American legal system uses the dual ownership theory,and the civil law system has different doctrines on the nature of the beneficiary rights.The author believes that China will define the right to benefit as a property right to better achieve the purpose of trust.Second,compared with civil law countries,most common law countries have strict regulations on the qualifications of trustees of charitable trusts.In order to guarantee the realization of trust purposes,China should strictly refer to the qualifications of trustees in the Anglo-American legal system.Third,most countries in thecivil law system and the common law countries have stipulated clear taxation types,taxation targets,and tax rate forms for charitable trusts.China can refer to relevant content to stipulate charitable trust tax incentives.Fourth,most of the common law countries in the Anglo-American legal system do not use the supervisor system,while the civil law countries have more comprehensive provisions.Therefore,China can improve the charity trust supervisor system with reference to the relevant provisions of the civil law countriesThe fifth part elaborates the perfect way for the problems existing in the above charity trust system: it is clear that the beneficiary right should have the property right attribute,and the qualifications of the trustee should be clarified from both positive and negative aspects,and the types of tax incentives of the charitable trust system are clarified.,links and supporting systems,clarifying the qualifications of charitable trust supervisors,change and withdrawal mechanisms,rights and obligations,rules of procedure,conflict resolution methods and responsibilities.