疫情常态化下慈善信托存在的法律问题及对策研究

Research on the Legal Problems and Countermeasures of Charitable Trusts under the Normalization of the Epidemic

抗疫慈善信托作为公共卫生事业与金融的结合,具有其独特的制度优势,但是在疫情常态化的背景下,疫情慈善信托的发展存在着一定的法律问题。抗疫慈善信托面临税收落实不到位、监察人制度不完善、受托人行业规范制度缺乏等困境。解决上述问题,可从以下几方面入手:一是明确以股权设立慈善信托可比照相关规定进行纳税抵扣。二是明确信托监察人的任职资格,说明其职权与义务。三是对公益信托受托人的行业规范制度予以完善,包括信托公司与慈善组织两个层面。

As a combination of public health and fi nance,anti-epidemic charitable trusts have unique institutional advantages.However,under the background of normalization of the epidemic,the development of epidemic charitable trusts has certain legal issues.This article starts with the defi nition of charitable purposes,and analyzes in detail what types of anti-epidemic trusts can be attributed to charitable trusts and the development of charitable trusts during the epidemic,and then analyzes the inadequate tax implementation and imperfect supervisory system faced by anti-epidemic charitable trusts,The lack of industry norms and systems for trustees and other diffi culties,and proposed corresponding solutions,The fi rst is to clarify that the establishment of charitable trusts with equity can be tax deducted in accordance with relevant regulations.The second is to clarify the qualifications of trust supervisors and explain their powers and obligations.The third is to improve the industry standard system for trustees of charitable trusts,including trust companies and charitable organizations.