Research On The Legal Issues Of Charitable Trusts In My Country

Trust has a natural connection with charity since it came into being.In recent years,with the development of philanthropy,charitable trust has become one of the preferred institutional tools for charitable activities in the world because of its unique institutional framework and flexible way of setting up.Charitable trust has many advantages,such as wide purpose,efficient management mode,isolation of property bankruptcy,low management cost and so on.China's legislation on charitable trust originated from the Trust Law,with the promulgation and implementation of the Charity Law in recent years,charitable trust has a broad development prospects in China.Domestic charitable organizations and trust companies have opened charitable trust business in succession.However,charitable trust is still in its infancy in China,and the construction of supporting legal norms is still imperfect.Based on this situation,this paper puts forward constructive countermeasures and suggestions to the problems existing in the development of charitable trust in China.Based on the Trust Law of the People's Republic of China promulgated and implemented in 2001 and the Charity Law of the People's Republic of China promulgated in 2016,starting from the basic legal principles of charitable trust,and on the basis of a detailed discussion of charitable trust theory in foreign related fields,this paper studies the operation mode of charitable trust,the protection of beneficiary right,and the improvement of incentive mechanism of tax law.Facing the main difficulties in the operation of charitable trust.There are four parts in this paper:The first part begins with the basic theory of charitable trust,briefly analyzes and distinguish related concepts,main legal relationships,characteristics and the unique value of charitable trusts to adequately and comprehensively understand charitable trusts.In the second part,it introduces the different development periods of charitable trusts in China and the main defects in the development process explicitly,and to analyze the primary problems;In the third part,by introducing the status of foreign charitable trusts,using comparative analysis methods,expounding and summarizing the legislative status of charitable trusts in some foreign countries;In the fourth part,based on the evaluation and analysis of the advanced legislative experience and theory of charitable trust in some foreign countries,and on the basis of our national conditions and the general environment of charitable trust system,this paper puts forward the ways to improve the system of charitable trust in our country.