双循环新格局下慈善信托共同受托人模式的选择与完善

The Selection and Improvement of the Co-Trustee Model of Charitable Trusts under the New Pattern of Double Circulation

慈善信托事业的发展,有助于推动共同富裕,从而有利于构建以国内大循环为主体的新发展格局。慈善信托的共同受托人模式虽然相较于其他受托人模式更契合慈善信托的发展路径,但通过实证考察发现,共同受托人模式下的慈善信托仍存在认知不足、税收制度空缺以及共同受托人权责分配不明等问题。这不仅需要提高公众对慈善信托的行业发展空间认知,提高受托人对慈善信托业务地位认知,也需要将慈善信托视为慈善组织,并从财产流转关系和财产归属关系上进行具体税收优惠制度的构建,还需要完善共同受托人之间的权利划分机制与责任分摊机制,从而促进我国慈善信托事业的高质量发展和共同富裕的有序实现,助力实现双循环新发展格局。

The development of charitable trust business can help promote common prosperity,thus contributing to the construction of a new development pattern dominated by a large domestic cycle.Although the co-trustee model of charitable trusts is more suitable for the development path of charitable trusts compared with other trustee models,the empirical investigation reveals that charitable trusts under the co-trustee model still suffer from insufficient cognition,vacant taxation system and unclear distribution of co-trustee rights and responsibilities.This requires not only improving public awareness of the development space of the charitable trust industry and trustees’awareness of the business status of charitable trusts,but also treating charitable trusts as charitable organizations and constructing a specific tax preference system in terms of the property flow relationship and property attribution relationship,as well as improving the mechanism for dividing rights and sharing responsibilities among co-trustees,so as to promote the high quality of China’s charitable trust business In order to promote the high-quality development of China’s charitable trusts and the orderly realization of common wealth,and help realize the new development pattern of double cycle.