|
| 文章编号：1672-3104(2004)06-0729-05 |
| |
|
建构我国遗产信托制度的思考 |
| |
张军建,陈光 |
| |
|
（中南大学法学院,湖南长沙, 410083） |
| |
| 摘 要： 从论证遗产信托在中国存在广阔的发展空间出发,指出了现实中妨碍遗产信托发展的现行税制和法律不完善及缺失的问题。在立法层面上主张,在民事信托方面放开受托人的资格规定、取消信托产品的规模限制,在税制上运用导管理论,制定配套的信托税制和完善信托工商登记管理办法。 |
| |
| 关键词： 信托;生前信托;遗产信托;信托财产 |
| |
|
| |
Thoughts on founding legacy trust system in China |
| |
ZHANG Jun-jian, CHEN Guang |
| |
（School of law, Central South University,Changsha,410083,China） |
| |
| Abstract: This article discusses such problems which hinder the development of legacy trust as imperfect system in laws and tax regulations fromthe aspect of large development space in the field of legacy trust in China. It suggests decreasing entrance certification and scale of trust product in civil trust, applyingtube theory in taxsystem, constitutingmating trust tax and perfecting managingways in business register from the aspect of legislation. |
| |
Key words: trust; live trust; legacy trust; trust property |
| |
|
|
