Research On Legislation Of Pension Trust

With the deepening of China’s aging trend,the pension problem has increasingly become a problem that needs to be solved by the society.In addition,China lacks special protection for the property management of the elderly.As an innovative system integrating property management and pension services,the pension trust system has made a new path to solve the pension problem.However,the trust system is not a local system in China.As a transplanted system,its development in China is relatively slow.There is still much room for development in both the research of trust theory and the construction of system.The development of pension trust in China needs to break the legal obstacles first.This paper mainly introduces the basic concepts of pension trust,expounds the relationship between pension demand and trust theory,and puts forward that relevant supporting legal systems should be formulated and improved to ensure the smooth development of pension trust on the basis of analyzing the existing legal obstacles.This paper focuses on the analysis of the problems that may exist in the process of pension trust establishment,such as pension trust access,pension trust tax,pension trust property registration,pension trust supervisor,etc.This paper believes that the threshold of pension trust should be reasonably determined,and the qualification of the trustee should be stipulated not only for the client,but also for the trustee.It is suggested that the state should formulate special preferential tax policies for pension trust and the registration system of trust property to ensure the operation of pension trust.In terms of pension trust supervision,in addition to the establishment of pension trust supervisors,the government should also strengthen the supervision of pension trust.Finally,it briefly introduces the relief system of pension trust from judicial and administrative perspectives.