连续受益人信托下反永续原则研究
发布时间：2018-07-14 18:11
【摘要】：信托作为财富管理工具,借助其强大的灵活性,通过设置连续受益人,可以实现长久保存委托人意志、传承家族财富、合理避税等功能。连续受益人信托是指,信托中存在着两个或两个以上的受益人,每个受益人信托利益的享有的顺位上存在先后的情形。经历了30多年的财富快速积累期后,中国“第一代”富豪已经进入了世代传承、家业交替的历史时期,从财富规模和财富人群的社会学特征来看,当前中国正开启一场人类历史上规模最大的财富转移运动。如果经过精心的连续受益人安排则可以让信托长久存续,但是长久信托并不被现代社会所认可。我们需要限制“死亡之手”控制财产,避免经过一段期间和情势变更后,受益人依然只能按照不利的或者不适当的安排享受局限的信托利益;同时,由于委托人已经不在世,其意志长存势必侵扰了后代人自由意志的发挥,这种代际间存在的矛盾需要保持平衡;再者,财产需要保持流通性并依照市场需求做到物尽其用,避免信托财产束之高阁减少了市场上风险资本供应的总量,不利于经济发展。普通法反永续原则的适用复杂抽象,日本法反永续原则的适用灵活清晰,我国应该充分吸取前人的立法经验,确立自己的反永续原则。
[Abstract]:Trust as a wealth management tool, with its strong flexibility, through the establishment of continuous beneficiaries, can achieve long-term client will, inheritance of family wealth, reasonable tax avoidance and other functions. Continuous beneficiary trust refers to the existence of two or more beneficiaries in the trust. After more than 30 years of rapid accumulation of wealth, China's "first-generation" rich have entered a historical period of succession and succession of household property. From the perspective of the scale of wealth and the sociological characteristics of the wealth population, China is now embarking on the largest transfer of wealth in human history. If carefully arranged by continuous beneficiaries, the trust can last for a long time, but long-term trust is not accepted by modern society. We need to limit the "hands of death" control of property so that after a period of time and after a change of circumstances, the beneficiary will still enjoy limited trust benefits under adverse or inappropriate arrangements; and, since the principal is no longer alive, The persistence of their will is bound to interfere with the free will of future generations, and this intergenerational contradiction needs to be balanced; moreover, property needs to remain liquid and to make the best use of goods in accordance with the needs of the market. Avoiding the shelving of trust property reduces the total supply of venture capital in the market and is not conducive to economic development. The application of common law anti-sustainability principle is complicated and abstract, and the application of Japanese law anti-sustainability principle is flexible and clear. Our country should fully absorb the previous legislative experience and establish our own anti-sustainability principle
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.282
本文编号：2122539
[Abstract]:Trust as a wealth management tool, with its strong flexibility, through the establishment of continuous beneficiaries, can achieve long-term client will, inheritance of family wealth, reasonable tax avoidance and other functions. Continuous beneficiary trust refers to the existence of two or more beneficiaries in the trust. After more than 30 years of rapid accumulation of wealth, China's "first-generation" rich have entered a historical period of succession and succession of household property. From the perspective of the scale of wealth and the sociological characteristics of the wealth population, China is now embarking on the largest transfer of wealth in human history. If carefully arranged by continuous beneficiaries, the trust can last for a long time, but long-term trust is not accepted by modern society. We need to limit the "hands of death" control of property so that after a period of time and after a change of circumstances, the beneficiary will still enjoy limited trust benefits under adverse or inappropriate arrangements; and, since the principal is no longer alive, The persistence of their will is bound to interfere with the free will of future generations, and this intergenerational contradiction needs to be balanced; moreover, property needs to remain liquid and to make the best use of goods in accordance with the needs of the market. Avoiding the shelving of trust property reduces the total supply of venture capital in the market and is not conducive to economic development. The application of common law anti-sustainability principle is complicated and abstract, and the application of Japanese law anti-sustainability principle is flexible and clear. Our country should fully absorb the previous legislative experience and establish our own anti-sustainability principle
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.282
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2 邓楚开;权利与权力的概念[J];浙江省政法管理干部学院学报;2001年02期
，本文编号：2122539
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