台湾地区公益信托发展状况与运作制度探究

The Development and Operating Institutions of Charitable Trust in Taiwan Region:An Exploratory Study

台湾地区公益信托经过近20年发展建立了较为完备的运作制度,在实务上也呈现蓬勃生长的势头.本文重点考察了台湾地区公益信托的内涵和特征、设立流程、运作架构、监督制度和税收优惠制度.主要结论包括：第一,应该从具体制度设计上谨慎看待公益信托相较于财团法人基金会的优势;第二,台湾地区公益信托设立程序简易,但主管机关多轨制会给多重目的公益信托的设立造成不便;第三,台湾地区公益信托对运作框架和信托当事人权利义务的规定细致且可操作,但对“咨询委员会”职责界定仍有缺失;第四,主管机关对公益信托的监督与处分制度较为完善,但信息披露与社会公众监督制度仍然是短板;第五,台湾地区公益信托享有广泛的税收优惠,但税收政策仍然存在一些重大争议.深入探究台湾地区公益信托发展经验和存在的争议对于当前推进中国大陆的公益信托落地生根有借鉴意义.

Over past two decades, charitable trust in Taiwan Region have established full-fledged operating institutions, and also have grown rapid-ly in practice. This article centers on the core institutions of charitable trust in Taiwan Region, including its definition and characteristics, establishment procedure, operation framework, supervision institutions as well as tax deduc-tion. The main findings are ： （1） we should carefully examine the compara-tively advantages of charitable trust on foundations by sweeping the specific in-stitutions design; （2 ） the establishment procedure of charitable trust is un-complicated in general, but the multi-supervising departments system brings inconvenience to those charitable trusts with multiple goals; （3 ） the regula-tions relating operation framework and the rights and obligations of different parities of charitable trust are specific and practicable, but the function of “consultant congress” is still unmentioned; （4） the supervising departments have made well-designed institutions in terms of supervision and punishment institutions, yet the information disclosure and the public supervision institu-tions still have many defects; （5） charitable trust in Taiwan Region have en-joyed multiple tax-deduction, but there is some salient controversy over the tax policies. The article suggests that exploring the development experience and its controversial institutions in Taiwan Region can benefit the growth of charitable trust in mainland .