慈善信托在相对贫困治理中的应用价值及其制度优化

The Application Value and Institutional Optimization of Charitable Trusts in the Governance of Relative Poverty

三次分配是扎实推动共同富裕不可或缺的分配机制,而慈善信托又是三次分配的重要组织载体,具有缓解扶贫信贷资本错配、精准治理相对贫困、实现长效投入、激发内生动力等应用价值。但我国慈善信托的外部监管仍存在真空地带,税收制度亦有待完善,能否公开募集善款还不明确,信托公司也缺乏从事慈善信托的有效激励。通过建立统一监管模式下的多部门协调监管机制和公开募集资金机制,完善、细化慈善信托税收优惠机制,激励信托公司参与慈善信托等措施,构建慈善信托治理相对贫困的制度保障,能有效促进慈善信托的高质量发展,发挥慈善信托在缓解相对贫困和助力共同富裕中的重要作用。

The Third Distribution is an indispensable distribution mechanism for promoting common prosperity,and Charitable Trusts are important organizational carriers for the Three distribution,which have practical value in alleviating the mismatch of poverty alleviation credit capital,accurately governing relative poverty,achieving long-term investment,and stimulating endogenous motivation.Charitable trusts in our country still face institutional constraints such as regulation,public fundraising,and tax incentives,and trust companies lack effective incentives to engage in charitable trusts.By establishing a multi departmental coordination and supervision mechanism under a unified regulatory system,refining and improving the tax preferential mechanism for Charitable Trusts,and granting charitable trust fundraising qualifications,we aim to build institutional guarantees for the governance of relatively poor Charitable Trusts.Encouraging trust companies to participate in charitable trusts and promoting the high-quality development of charitable trusts can effectively play an important role in alleviating relative poverty and promoting common prosperity.