论我国遗嘱信托法律制度的完善

发布时间：2018-05-09 01:30

本文选题：遗嘱信托 + 信托当事人　；参考：《河北经贸大学》2017年硕士论文

【摘要】：遗嘱信托作为一项遗产管理制度堪称历史悠久,追溯到罗马法时代就有早期制度理念。在英美法系国家得到广泛应用,并被大陆法系国家如日本成功移植,并迅速生根发芽,成为大多数人尤其是精英群体传承财富的首要选择。我国在2001年公布并施行《信托法》,并对遗嘱信托成立的形式要件以及受托人的补选方式设定了规范。但是由于法律规定过于原则化,在实务中也是寥寥可数,大大地阻碍了遗嘱信托“中国化”的脚步。本文旨在通过对域外遗嘱信托法理研究和实务经验的分析,同时借鉴域外相应的立法设计,对遗嘱信托在我国的立法专业化、理念现代化、制度完善化提出建议。笔者将论文分为五个章节来阐述。第一章为引言章节。主要是对遗嘱信托在域外及我国的研究近况进行介绍,为通篇的叙述提供了理论指导。此外,笔者在本章节介绍了本文的研究方法及创新点,有利于对全文进行梳理。第二章为遗嘱信托的基础理论研究,包括遗嘱信托的源起及在美英等国以及德日等国的现代适用;遗嘱信托的概念界定、以遗嘱为表现形式以及单方意志性的特征、与相似制度的比较;此外,笔者从三个方面阐述了遗嘱信托的独特功能,包括实现家族资产的有效顺延、实现资产总额的增长、减轻家庭内讧。第三章主要叙述了遗嘱信托在我国的法律规制与局限性。具体而言,遗嘱信托在我国的立法局限性表现为五个方面:在信托财产管理层面上的局限性,表现为财产难以界定其所有权归属、信托登记的规定不合理;在信托成立与生效层面上的局限性,表现为以受托人承诺为成立要件不符合遗嘱信托宗旨、信托设立形式单一、登记生效主义限制了信托的自由发展;在信托变更与终止层面上的局限性主要表现为限制剥夺了受益人的变更权与终止权以及缺乏对信托存续期间的规制;在受托人管理层面上,表现为法律对受托人经营和处置财产的权利规定不够明确、对受托人“诚信”“谨慎”义务的规定过于笼统两个方面的局限性;在信托配套措施层面的局限性上表现为重复征税限制了遗嘱信托的发展以及遗嘱信托监督机制的弱化两个方面。第四章主要针对在遗嘱信托“中国化”进程中暴露出的短板,通过研究域外遗嘱信托的法律规制并从中得到有益的启示。笔者通过参考域外遗嘱信托在信托财产领域、成立与生效领域、变更与终止领域、受托人管理领域以及信托管理监督领域的法律规制,进而得到个人意志的自由要与社会公共利益相协调、立法要保障遗嘱信托效率原则的体现、委托人信托目的的达成与受益人最终收益的保障离不开对信托事务管理的监督三方面的启示。第五章针对遗嘱信托在我国的立法局限性,通过对域外立法规制的参照,对遗嘱信托在我国的制度规范化、专业化提出建议,以期待其更加完善。主要包括财产管理层面上明确信托财产所有权归属于受托人,受益人有权要求受托人返还管理信托所得收益,并赋予此种权限的物权化特性。以及对信托的登记程序设置具体化、明确化的规范;在遗嘱信托的成立与生效层面上确立该制度的成立仅依照委托人单方意志为原则、增加信托的设立形式、将委托人去世时间与信托发生法律效力时间相契合三方面的制度完善;在遗嘱信托的变更与终止层面上授予受益人信托“变更”权限与“终止”权能以及限定遗嘱信托的存续时间;在受托人管理制度之完善上,明晰受托人可以依法获得酬劳、优先受偿、经法院准许有权变更信托管理方式以及受托人在经营处置财产时应尽的“谨小慎微”、“诚实信用”、“分别管理”、“亲自管理”的义务;在信托配套措施层面的完善上,要完善相关税收法律法规以及建立遗嘱信托监察人机制,以保证信托的有效存续。
[Abstract]:As a legacy management system, testamentary trust has a long history. It has an early system concept traced back to the era of Rome law. It has been widely used in Anglo American legal system countries, and has been successfully transplanted in continental law countries like Japan, and quickly took root and sprouted, and has become the primary choice for most people, especially elite groups, to inherit wealth. China is in 2001. According to the publication and implementation of the "trust law", the formal requirements for the establishment of the testamentary trust and the choice of the trustees have been set up in the year. However, because the legal provisions are too principled, there are few in practice, which greatly hinders the footsteps of the "China" of the testamentary trust. The analysis of the affair experience and the relevant legislative design of the foreign countries, and put forward some suggestions on the legislation specialization, the modernization of the concept and the perfection of the system in our country. The author divides the thesis into five chapters. The first chapter is the introduction chapter. The main part is to introduce the recent research status of the testamentary trust in foreign countries and our country. In addition, the paper provides theoretical guidance. In addition, the author introduces the research methods and innovation points in this chapter, which is conducive to combing the full text. The second chapter is the basic theory of the testamentary trust, including the origin of the testamentary trust and the modern application of the countries such as the United States and Britain and Germany and Japan; the concept of testamentary trust is defined as the form of the will. In addition, the author expounds the unique functions of the testamentary trust from three aspects, including the effective extension of the family assets, the growth of the total assets and the reduction of family infighting. The third chapter mainly describes the legal regulations and limitations of the testamentary trust in China. The legislative limitation of the testamentary trust in China is manifested in five aspects: the limitation on the management level of the trust property, which shows that the property is difficult to define its ownership, and the regulations of the trust registration are unreasonable; the limitations of the trust establishment and the entry into force show that the trustee commitment is not in conformity with the tenet of the testamentary trust. The form of trust establishment is single, and registration effective doctrine restricts the free development of trust; the limitation on the level of trust change and termination mainly shows the limitation of the deprivation of the right to change and the right to terminate the beneficiary, as well as the lack of regulation on the duration of the trust; in the management level of the trustee, it shows that the law manages and disposes the trustee to the trustee. The stipulation of the right of production is not clear enough. The limitation on the "prudent" obligation of the trustee is too general in two aspects; in the limitation of the level of the supporting measures of the trust, repeated taxation limits the development of the testamentary trust and the weakening of the testamentary trust supervision mechanism in two aspects. The fourth chapter is mainly aimed at the testamentary letter. The short board exposed in the process of "Sinicization" has gained useful enlightenment through the study of the legal regulation of the extraterritorial testamentary trust. Through the reference of the extraterritorial trust in the domain of trust property, the legal regulation of the field of establishment and entry into force, the field of change and termination, the domain of the trustee management and the supervision and supervision of trust management are made. The freedom to get personal will should be coordinated with the social and public interests, and the legislation should guarantee the embodiment of the principle of the efficiency of the testamentary trust. The three aspects of the supervision of the trust affairs management are inseparable from the conclusion of the trust purpose of the trustee and the guarantee of the beneficiary's final income. The fifth chapter aims at the limitation of the legislation of the testamentary trust in our country. The reference of foreign legislative regulation makes suggestions on the standardization and specialization of the testamentary trust in our country in order to expect it to be more perfect. It mainly includes the clear property ownership of the trust property belonging to the trustee, the beneficiary has the right to request the trustee to return the benefits obtained by the trustee, and endows the property right characteristic of this authority. And the establishment of the trust registration procedures set up specific, clear norms; the establishment and entry into effect of the testamentary trust in the establishment of the establishment of the system only in accordance with the principle of the principal of the principal, to increase the form of trust, the client's time of death and the legal effect of the trust of the three aspects of the system perfect; in the will of the will At the level of change and termination, the beneficiary's trust "change" and "terminating" power are granted and the duration of the testamentary trust is limited. In the improvement of the trustee's management system, it is clear that the trustee can obtain remuneration according to law, give priority to compensation, and have the right to change the way of trust management and the trustee in the management and disposal of money by the court. The obligation of "prudence and prudence", "honesty and credit", "separate management" and "personal management" should be done. In the improvement of the supporting measures, the relevant tax laws and regulations and the establishment of the testamentary trust supervisor mechanism should be established to ensure the effective survival of the trust.

【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.282

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