家族信托功能演绎与建构的法理审视

Functional transformation and construction of the family trust in the legal perspective

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。

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＆#39;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＆#39;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.