British Charitable Trust Supervision System And Its Enlightenment

With the promulgation of charity law,the institutionalization of charity law,the process of institutionalization has been accelerated.As the main participants of charity,the healthy development of charity organization is very important,and charitable trust is an important part of charity organization.Charitable trusts,which have the characteristics of sustainability and permanence,have been adopted by the development of philanthropy in the world.But this does not affect the broad development prospects of charitable trust in China.In order to ensure the healthy and long-term development of charitable trust,it is necessary to establish the corresponding legal supervision system as the guarantee.The United Kingdom is the birthplace of charitable trust,and charity is the birthplace of charitable trust.The legalization of trust has a history of more than 400 years.The legislation and supervision of charitable trust all over the world absorb and draw lessons from the experience of Britain.It is the source of the regulation and legislation of charitable trusts in the world.The British Charity Trust Regulation is based on the British Charity Commission,which has all the rights to supervise charitable undertakings.The supervision involves the establishment and development of charitable trusts.The withdrawal process,including the filing of charitable trusts,the disclosure of information,the disclosure of financial affairs,the acquisition of tax concessions,the withdrawal of norms,the adaptation of similar principles,and so on.The British Charity Commission not only assumed the responsibility of supervision.Also has a mentoring function for Charitable organizations and charitable committees have the duty to guide their normative operation.These experiences and systems are worthy of our country’s absorption and reference.Our country’s charitable trusts have just started,with low access to strict supervision,allowing trial and error can not be done wrong,It is the requirement for the development of charitable trust in our country.In the process of absorbing foreign experience and summing up our own practice,we constantly improve our own legislation and supervision system.It is an important means to realize the steady and healthy development of the charitable trust in our country.At the present stage of our country,the access of the charitable trust is not loose.The Charitable Trust Management method regards the record of the charitable trust as the premise for the charitable trust to enjoy thetax preference.And this and the principle of public trust support must be On contrary,the supervision institution is mainly the Civil Affairs Department of the CBRC and the two subjects,there are some ambiguous phenomenon between the two,but also the lack of charitable trust intellectual support system.In the withdrawal mechanism,our country has no clear legislation,to approximate a vital principle on because of legislative reasons,the content is not clear,the trust law of China stipulates the approximate principle of public trust,but no charity law to regulate,and the charitable trust management approach will give the trust of self-determination of the content,the apparent lack of sufficient consideration.All these need we learn through experience in the UK,its real Practice and development in the process of continuous improvement.