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当前遗产继承制度下的家族信托发展探讨

Family trust under the current succession system development
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摘要 在东方,人的生老病死一直被视为一种神秘而忌讳的话题,在生前很不愿意被提及。然而在自然的法则面前,我们不得不面对生老病死的轮回,在中国这样一个拥有上下五千年历史的文明大国中,对于财富的传承又有着特殊的情怀。探讨一种积极的,又能够被高净值人群接受的财富传承方式具有重要的社会现实意义。遗产继承的方式众多,有家族企业继承、遗嘱、保险、家族信托等,比较家族信托和遗嘱或赠与的方式传承财富,家族信托能够避免在财富的传承中涉及的税收、风险隔离、隐私保密等问题,具有明显优势。 In the East, the human illness and death has been seen as a kind of mystery and taboo topics,was his willingness to be mentioned. However, in the face of nature's laws, we have to face the cycle of birth and death, and China is a civilized country with 5?000 years of history, for the inheritance of wealth and have a special feeling. Discuss a positive,all while people by high net worth wealth spreading has a strong social significance. Inheritance of numerous legal normative guidance on it, by studying the advantages of family trusts, analysis to achieve inheritance through other means can lead to problems and risks, and rooted family trusts to illustrate the nature of inheritance in many heritage, family trust degree of feasibility.
作者 张国健 蔡鸣龙 Zhang Guojian Cai Minglong(Fujian Jiangxia University, Fuzhou Fujian,350108,China)
出处 《福建金融管理干部学院学报》 2017年第2期3-8,31,共7页 Journal of Fujian Institute of Financial Administrators
关键词 遗产继承 家族信托 信托产品 高净值人群 inheritance, family trust trust product people with high net worth
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