Research On Legal Problems Of Charitable Trusts

Charitable Trust is a very special and creative legal system in AngloAmerican laws,after centuries of development,It has become an important force for developing science,education,public health,culture and sports,helping the poor,etc.At the same time,the management and application of charitable Trust property is open and transparent,thus Strengthening the client's donation confidence,promoting the development of philanthropy.However,On the charitable cause in China,whether it is relevant legislation,or the organization of donations,fund-raising,public donations enthusiasm and the management of donated funds shall be to promote,especially,the charitable trust system is still in the initial stage,and its establishment,operation,supervision,etc.is still groping.This article is based on the promulgation of the charity Law of the People's Republic of China(hereinafter referred to as "the Charitable Act"),recalling the trust law of the People's Republic of China(hereinafter referred to as "the Trust Act")to establish a public trust system,the reality,reason and lesson of the public trust's failure to push all round.On the basis of comprehensively introducing and analyzing the basic principles of trust system,this paper expounds the charitable Trust system.Research on the legal problems of charitable Trusts of this paper,is taking charitable Trust as a type of trust system as the starting point,basing on the basic principle of trust system,drawing lessons from extraterritorial rule of law and summarizing the failure of public trust in China,the research object of this paper is the exploration of charitable trust operation mode,the obligation of information disclosure and the establishment of incentive mechanism for tax incentives,in order to provide theoretical basis for the practice development of charitable Trusts,enable charitable trusts to land as soon as possible,meet the increasing public demand for philanthropy.This paper is divided into five chapters: The first chapter introduces the development background of philanthropy and the necessity of charitable trust in China,then points out the research background,content,meaning and method of this paper.Chapter Two introduces the general principles of the origin,legal nature and basic characteristics of the trust system,analyzes the legal relationship among the main bodies of charitable trusts,and points out that the establishment of charitable trusts should meet certain conditions.The third chapter sums up the operation mode of charitable trust in practice and analyzes the potential legal risks.The fourth chapter analyzes the information disclosure obligation of Charitable Trust trustee,and points out that it is necessary to stipulate the obligation of information disclosure of trustee.The fifth chapter,on the basis of examining the incentive mechanism of charitable trust,points out the necessity of establishing the incentive mechanism of charitable Trust in tax law,and puts forward concrete countermeasures and suggestions on how to establish and perfect the incentive mechanism in tax law.