慈善信托政府监管权配置研究

Allocation of Administrative Regulatory Power for Charitable Trusts

我国现行银监机构对慈善信托的业务监管是政府监管权的错配。这种配置源于对慈善信托本质认识的模糊和特征把握的偏移。慈善信托政府监管的优化应当在立法上明确慈善信托的主体地位,依据慈善性和非营利性的特征配置政府监管权。民政部门统一负责慈善信托的监管;银监机构退出慈善信托的业务监管;税务机关参照非营利组织建立慈善信托的税收政策和监管规则。

Current supervision of charitable trusts by banking regulatory commission is a mismatch of administrative regulatory power. This allocation stems from the vague understanding of the nature and its characteristics of charitable trusts. The optimization of government supervision should clarify charitable trust as a legal entity in law, and allocate regulatory power according to its characteristics of charity and non-profitability. Civil affair agencies take charge of the supervision of charitable trusts;banking regulatory commissions withdraw from the supervision;while tax authorities shall establish the tax policies and regulatory rules of charitable trusts with reference to non-profit organizations.