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中国2001年实施的《信托法》建立了公益信托制度,它作为公益事业的一种崭新模式本应得到快速的发展,但由于我国相关的公益信托法律制度还存在一定的缺陷,如法律规定过于原则,缺少与之配套的税收优惠措施,导致公益信托在实践中缺乏可操作性,未能充分发挥推动公共事业的作用。本文指出我们应当从制度建设入手,完善公益信托的配套法律制度,保障我国公益信托健康稳定的发展。
The “trust law” implemented by China in 2001 established a public trust system. As a brand new model of public welfare undertakings, it should have developed rapidly. However, due to the defects of the legal system of public trusts in China, if the law provides too much Principle, the absence of matching tax incentives, resulting in the lack of practical operation of public trust, failed to give full play to promote the role of public utilities. This article points out that we should start from the construction of the system, perfect the supporting legal system of public welfare trust, and ensure the healthy and steady development of our public welfare trust.