The Study On Improvement Of The Testamentary Trust System

With the development of economy,the wealth held by the public is increasing day by day,and how to manage wealth has become a concern.At the same time,the problem of population aging has been drastically exacerbated,and people's perception of wealth management gradually expanded from the disposable property in their lifetime to the heritage after they pass away.As a new system of distributing heritage,testamentary trust system gradually enters the people's field of vision.Testamentary trust has the function of planning wealth,making the wealth more valuable,and its unique mode can effectively prevent heirs from squandering their heritage.At present,although China's Trust Law stipulates that the trust can be established through the establishment of testament,most of articles are abstract and the specific system is not perfect as well,which directly limit the development of testamentary trust in practice.This thesis,based on this topic,has carried on the discussion in three chapters.The prologue uses the case as a guide and briefly discusses the problems in practice.The first chapter analyzes the concept of testament trust,expounds the origin of testament trust,and compares testament trust with other concepts to illustrate the characteristics and function value of testament trust from various angles.The second chapter is about the main existing problems of the testamentary trust in our country,such as,the property registration of the testamentary trust;the authority of the beneficiary and his guardian to choose the trustee;the existence period of thetestamentary trust and the tax of testament trust.The third chapter discusses the mainstream theory and the statutes of other countries to put forward some feasible suggestions for the development of testamentary trust in our country.