遗嘱信托制度法律问题研究

Study on Testamentary Trust System

遗嘱信托可以满足我国经济增长和老龄化时代所催生的资产代际传承需求。针对遗嘱信托在实施中的困境,本文提出我国立法应明确遗嘱信托成立不需以受托人承诺为要件,以符合遗嘱单方法律行为的性质;完善信托登记制度,以将多样化多种类的资产装入遗嘱信托框架内;构建以信托导管理论为主导的信托所得税制以解决信托财产多次移转中的重复征税问题;规制信托存续期间以阻断永续信托带来的代际矛盾、贫富差距加剧等风险。

The ingenious structure and flexible design of testamentary trust system can meet the needs of large-scale intergenerational inheritance in the era of economic growth and aging in China.. In view of the difficulties in the implementation of testamentary trust, this paper proposes that the establishment of testamentary trust should not take the trustee's commitment as an element, so as to meet the nature of unilateral legal act of testamentary trust;Improve the trust registration system to put diversified and various types of assets into the framework of testamentary trust;Construct the trust income tax system dominated by the trust conduit theory to solve the problem of multiple taxation;Limit the trust duration to block the risks of intergenerational contradictions and the gap between the rich and the poor caused by the sustainable trusts.