| Charitable trust is a special type of trust with charitable purpose and implemented by means of trust,and the effectively combining charitable purposes with investment management is an important trend for future charitable development.In 2001,the concept of public trust was proposed in chapter 6 of the "Trust Law",which stipulated the establishment,management and termination of public trusts.On September 1,2016,the "Charity Law" was promulgated,and included a single chapter of "Charity Trust",which clear that the charitable trust concept and filing department is the civil affairs department.In 2017,the "Charitable Trust Management Measures" was promulgated.Article 2 stipulates that "charitable trusts referred to in this law are charitable trusts," and clarified specific items of charitable trusts such as the establishment,filing,management of property,supervision and information disclosure.Charitable trusts have a history of hundreds of years in countries such as Britain and the United States,and have played an important role in public welfare.With the dual growth of social wealth and charitable will in China,charitable trusts rely on the advantages of capital operation.After the introduction of the “ Charity Trust Management Measures ”,the development prospects of charitable trusts are promising.However,in fact in the recently four years since 2016,the charitable trust has been best game no one played,with limited success cases and a sharp decline in development momentum.According to the research on specific cases in the field of charitable trusts,an important reason why the issue of charity trust regulation is prominent is the imperfection of regulatory agencies and system construction that to some extent has become an important reason hindering the development of China’s charitable trusts.In view of this,this article takes charitable trust supervision as the research object,and carries out research from the four dimensions of the charity trust’s operation mode,supervision mode,supervision object,and supervision dilemma,and these four dimensions are progressively layered through the current situationinvestigation and cause analysis.This article takes the three current operating models of charitable trusts in China as the point of intervention,and analyzes the advantages and disadvantages of the three different operating models and their problems based on the specific cases.On the basis of investigating the current status of the supervision model of charitable trusts in China,the supervisory objects are investigated in accordance with the four dimensions of the trustees,trustees,executors and beneficiaries of charitable trusts,the necessity and content of supervision are analyzed for different supervision objects.Focusing on the content and mode of supervision,this article focus on the predicament and problems of the current charitable trust supervision in China,and analyzed the deep causes and inevitable factors of the problem from the three aspects of the admission,implementation and withdrawal of charitable trusts.Finally,according to the research results of the analysis of the status of charity trust supervision and the combination of the experience of other countries,this article puts forward suggestions to promote the development of charity trust supervision from the aspects of supervision model construction,legislative improvement and joint defense mechanism.Specifically speaking,firstly,it is necessary to set up a special charity supervision committee at the level of supervision mode for centralized supervision.By setting up a special charity management department and a business competent department under the Ministry of Civil Affairs of the State Council,legislative authority and supervision responsibilities are defined.secondly,at the same time,through the talents introduction and the team training,planning and construction,the professional team building of the charitable trust management department is gradually improved.thirdly,at the level of legislative perfection,the legal system of charitable trusts can be unified with the establishment of uniform charity trust industry rating standards and management methods,the use of linkage mechanisms in the system construction,and fourthly,the implementation details for optimizing tax incentives;the legal regulations of Trust Law can be completed by the means such as improving the filing system,supplementing the scope of charitable trust business,refining the qualifications of trustees,clarifying the conditions of appointment of supervisors,determining the conditions of liability recognition and dismissal,and refining the regulatory requirements for the liquidation stage.fifthly,at the level of the jointdefense mechanism,a joint cooperation mechanism has been formed with business,education,health,environmental protection,banking supervision committees,and taxation cross-cutting departments to strengthen the interconnection of system construction and business guidance. |
