摘要
修改《信托法》、完善我国信托税收法律制度的提案成了2021年两会的热点话题。社会各界已逐渐认识到完善信托及信托税收法律环境对于发展我国财富管理行业、保障家族财富有序传承的重要性。实际上,在境外,基金会和信托一样,也是一种财富管理与传承的有效法律工具,因此我们应该从完善财富管理与传承的整体法律环境的角度看问题,对涉及到我国财富管理与传承的信托、基金会、慈善、税收等法律环境进行系统的完善。
The proposal to amend the trust law and improve the legal system of trust tax has become a hot topic in the two sessions this year. It is suggested that the legal environment of trust companies, foundations, philanthropy and taxation should be improved systematically from the perspective of improving the overall legal environment of wealth management and family inheritance.
出处
《银行家》
2021年第7期104-108,共5页
The Chinese Banker