云南师范大学学报（哲学社会科学版）
雲南師範大學學報（哲學社會科學版）
운남사범대학학보（철학사회과학판）
Journal of Yunan Normal University (Humanitles and Social Sclences)
2015年
5期
81-89
,共9页
家族信托%功能%信托财产%信托登记
傢族信託%功能%信託財產%信託登記
가족신탁%공능%신탁재산%신탁등기
family trust%function%trust property%trust registration
家族信托这一产生于英国的财富传承工具逐渐在我国落地开花。其形式也从最初的民事信托发展到现今的商事信托，在这一转变的过程中，其制度的功能也由最初的逃避税负、财产隔离与保全、隐私保护转变为税务规划、家族治理与传承。两大法系的碰撞使其在我国的移植面临着财产所有权不明确、登记制度的空白、税法规制的欠缺等问题。明确财产所有权为受托人所有、登记对抗主义立法下的程序设计、信托征税体制的建构对于其功能上的转型必将产生积极的影响。
傢族信託這一產生于英國的財富傳承工具逐漸在我國落地開花。其形式也從最初的民事信託髮展到現今的商事信託，在這一轉變的過程中，其製度的功能也由最初的逃避稅負、財產隔離與保全、隱私保護轉變為稅務規劃、傢族治理與傳承。兩大法繫的踫撞使其在我國的移植麵臨著財產所有權不明確、登記製度的空白、稅法規製的欠缺等問題。明確財產所有權為受託人所有、登記對抗主義立法下的程序設計、信託徵稅體製的建構對于其功能上的轉型必將產生積極的影響。
가족신탁저일산생우영국적재부전승공구축점재아국락지개화。기형식야종최초적민사신탁발전도현금적상사신탁，재저일전변적과정중，기제도적공능야유최초적도피세부、재산격리여보전、은사보호전변위세무규화、가족치리여전승。량대법계적팽당사기재아국적이식면림착재산소유권불명학、등기제도적공백、세법규제적흠결등문제。명학재산소유권위수탁인소유、등기대항주의입법하적정서설계、신탁정세체제적건구대우기공능상적전형필장산생적겁적영향。
Family trust,a kind of Britain’s property inheritance tools,has been gradually developed in China in the past several years.Its form has developed from the original civil trust to today's com-mercial one.In the process of this transformation,its functions have changed from the original tax shelter,property isolation and preservation,and privacy protection to tax planning,family govern-ance and inheritance.The collision of the two legal systems has made the transplantation of the Brit-ain's family trust face the following challenges in our country:the unclear ownership of the property, the lack of a registration system and a tax law,etc..A clear ownership of the property to the trustee, the design of the program with the legislation of the registration antagonism and the construction of a trust tax system will have a positive impact on the transformation of its functions.
