我国发展家族信托的法律困境及突破

The Legal Dilemma and Breakthrough to Develop China’s Family Trust Industry

我国家族信托行业面临着信托财产所有权归属不明确、信托有效设立存在障碍、受托人的资格和责任不清晰、税收成本较重、社会保障及司法监督机制不健全等诸多法律困境。究其根源是我国信托法律的理论基础不完善,因此,我们可借鉴英美法系传统的“以受托人为中心”的立法理念,以受托人承担明确的法定信义义务、信托责任为基础,构建我国的家族信托理论。针对家族信托具有私益性的特点,建立平衡各方利益的家族信托登记制度。针对家族信托设立、运行的实际需求,完善信托税收制度,并建立信托设立、运行与解决纠纷的保障机制。

China’s family trust industry faces many legal dilemmas such as unclear ownership of trust property,obstacles to the establishment of trust,unclear qualifications and responsibilities of trustees,heavy taxation costs,and inadequate social security and judicial supervision systems.The fundamental cause is the imperfection of the theoretical basis of trust law in China.We should proceed from the traditional“trustee-centered”principle of the Anglo-American legal system,and construct the family trust theory of our country based on the trustee’s clear legal obligation and trust responsibility.Meanwhile,we should build the legal support environment,social security mechanism and judicial supervision mechanism of the family trust with the private benefit characteristics of the family trust to protect the trust property and the security of the transaction.