| 建构我国遗产信托制度的思考 |
| |
| 引用本文： | 张军建,陈光.建构我国遗产信托制度的思考[J].中南大学学报(社会科学版),2004,10(6):729-733. |
| |
| 作者姓名： | 张军建 陈光 |
| |
| 作者单位： | 中南大学法学院,湖南,长沙,410083 |
| |
| 摘 要： | 从论证遗产信托在中国存在广阔的发展空间出发,指出了现实中妨碍遗产信托发展的现行税制和法律不完善及缺失的问题.在立法层面上主张,在民事信托方面放开受托人的资格规定、取消信托产品的规模限制,在税制上运用导管理论,制定配套的信托税制和完善信托工商登记管理办法.
|
| 关 键 词： | 信托 生前信托 遗产信托 信托财产 |
| 文章编号： | 1672-3104(2004)06-0729-05 |
| 修稿时间： | 2004年4月12日 |
Thoughts on founding legacy trust system in China |
| |
| ZHANG Jun-jian,CHEN Guang.Thoughts on founding legacy trust system in China[J].Journal of Central South Huiversity: Social Science,2004,10(6):729-733. |
| |
| Authors: | ZHANG Jun-jian CHEN Guang |
| |
| Abstract: | This article discusses such problems which hinder the development of legacy trust as imperfect system in laws and tax regulations from the aspect of large development space in the field of legacy trust in China. It suggests decreasing entrance certification and scale of trust product in civil trust, applying tube theory in tax system, constituting mating trust tax and perfecting managing ways in business register from the aspect of legislation. |
| |
| Keywords: | trust live trust legacy trust trust property |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
