Study On Legal Issues Of Charitable Trust System Of China

With the continuous progress of social civilization and the improvement of people’s standardof living, in the past ten years, China’s public welfare undertakings have developed rapidly.However, the management and use of the charity materials are frequently exposed shady.The trust crisis which is experienced by charitable organizations like Chinese Red Cross andYan Ran Angel foundation, has reflected the public awareness of the credibility of charitableorganizations, which has damaged the donation enthusiasm of the public to a great extent,reduced the credibility of charitable organizations in China, and hindered the healthydevelopment of public welfare undertakings of China. Therefore, a reliable ‘manager’ forcharity materials is in urgent need, and charitable trust may be a reliable choice. On the onehand, a lot of charity materials may keep its value or get some gain by charitable trust for itsinherent advantages in financial investment and management, and finally realize the publicpurposes; on the other hand, the institutions of charitable trust also need a large number ofcharitable materials to grow and expand themselves.This paper consists of three parts-Introduction, Main Body and Conclusion. The Main Bodyis divided into four chapters: Chapter Ⅰ and Chapter Ⅱ introduce the basic theories ofcharitable trust and the present situation of the legal regulations of charitable trust in China,and then point out the main legal problems of the charitable trust of our country. Chapter Ⅲmainly introduces the special legal regulations of the charitable trust system of British andAmerica, and at the same time gives some brief comments on them. Chapter Ⅳ putsforward legislative suggestions for China from five aspects: improve the in-and-outmechanism of charitable trust; improve the trustee system of charitable trust; improve oursupervision system of charitable trust; improve taxation privilege policy of charitable trustand so on, in order to further improve and develop the charitable trust system in China.