The Research Of The Legal Regulation Of Charity Trust In China

The promulgation of China's "Charity Law" has promoted the development of charitable trusts to a certain extent.As of the end of 2019,a total of 273 charitable trusts have been registered nationwide.These registered charitable trusts have played an effective role in poverty alleviation,education and other fields.However,compared with the development of foreign charitable trusts,the development of China's charitable trusts is relatively inadequate.Therefore,in order to promote the development of charitable trusts,this article starts from practice,discusses the shortcomings of the current legislative system,and attempts to provide some feasible system design for China's legislation.The introduction part first introduces the research background and research purpose of this article.Through querying and reading relevant literature,the research status of domestic and foreign charitable trusts is sorted out,and the legislative issues that have been resolved after the promulgation of China's "Charity Law" are summarized.The unresolved problems in the development of practice and the new problems that gradually emerge with the development of practice,so as to better design the legal regulation system.The first chapter of this article is for the purpose of regulation of charitable trusts,which introduces charitable trusts and their concepts,distinguishes the concepts of charitable trusts and public trusts,and fills legislative gaps,maintains the public interest and balance of public power,and takes advantage of the unique advantages of trust property The necessity of the regulation of charitable trusts was demonstrated in other aspects,and then the purpose of regulation of charitable trusts was to protect the public welfare of charitable trusts.The purpose of regulation was demonstrated from three aspects:the purpose,effect and process of charitable trusts.The second,third,and fourth chapters of this article start from the practical level.In the legislative background of China's charitable trusts,starting from the establishment of charitable trusts and ending with the termination of charitable trusts,enumerating the steps of admitting,operating,and In the process of terminating the process of legislation and legal issues,combined with extra-territorial experience,put forward relevant legislative proposals.Among them,the second chapter discusses the filing and registration of charitable trusts.It is recommended to introduce neutral third-party institutions to review and guide charitable trusts duringthe filing process,which can ensure the effective establishment of charitable trusts and ensure the power of public trust.Effective supervision also suggests that China's charitable trusts should adopt registration confrontationism,pass legislation to clarify the contents of charitable trust registration,establish a unified and authoritative trust registration institution,and better realize trust management.Chapter III raises the issue of supervision without supervisors and tax supervision,and suggests the establishment of industry self-regulatory organizations as a supplement to daily supervision.With the help of procuratorial organs to play the role of public interest litigation,legislation should clarify tax supervision subjects,supervision procedures and enjoy tax benefits The scope of the subject must affirm the "class charitable trust" to properly enjoy the tax incentives.Chapter4 presents the issue of liquidation of China's charitable trusts and the issue of attribution of surplus property.It is recommended that in future amendments to the law,it should be fully considered,and the legislative connection should be well done..In the applicable conditions of the principle of approximation of residual property,increase the outdated charity purpose,inefficiency and other situations,and pay attention to the initial wishes of the client on the basis of efforts to protect the public interest.