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公益信托与慈善信托专论

书 名: 公益信托与慈善信托专论
英 文 名: Legal Issues on Charitable Trust
作 者: 金锦萍
I S B N: 978-7-5201-6573-0
丛 书 名: 北京大学非营利组织法研究书系 订阅
关 键 词:  公益信托 慈善信托 信托制度 慈善行业 慈善组织
出版日期: 2020-07-01

中文摘要

作为信托机制在慈善领域的运用机制,Charitable Trust(公益信托或者慈善信托)与法人或者非法人社团形式的非营利组织一起作为民众从事慈善事业的路径之一,有其独特的价值和功能。继《信托法》引入公益信托之后,《慈善法》也专章规定了慈善信托,其实践表现远胜于前者。但是无可否认的是,慈善信托与公益信托之间的关系尚未厘清,慈善信托的界定依然模糊,慈善信托进一步发展所遭遇的障碍重重……本书欲直面这些疑问,逐一厘清,从法律和实践的角度论述慈善信托与公益信托的关系、基本原理、发展脉络、慈善信托运行机制、制度障碍、存在的问题和挑战及其法律规范的意义等,希冀对慈善行业、慈善组织、信托公司以及潜在的慈善信托委托人有所启示。

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CommonID:DIR_71395351,ID:12120657,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:670727,name:第一章 绪论,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:12120619,AbstractCH:本文首先概要介绍了公益信托的概念,其次介绍了公益信托的分类。,AbstractEN:,KeyWords:24939,301700,567878,567879,567880,EKeyWords:303925,384535,567881,567882,567883,SubjectWords:,LiteratureId:12120655,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120200701X20195600001_000_001,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:admin,AddTime:2020-11-12 11:52:39.0,ModifyUser:Admin,ModifyTime:2021-11-03 04:58:24.0,HitCount:34,ShowType:putong,LogoID:0,PdfID:12120658,DownCount:57,AuthorInfos:,BookPublishDate:2020-07-01 00:00:00.0,SearchTitle:公益信托与慈善信托研究概述,ISBN:978-7-5201-6573-0,BookTitle:公益信托与慈善信托专论,BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:公益信托与慈善信托研究概述,_RowNo:1
CommonID:DIR_71395373,ID:12120662,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:670728,name:第二章 公益信托与两大法系,ShortName:,SubName:——我国移植公益信托的障碍以及跨越,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:12120619,AbstractCH:本文试图厘清公益信托与其他非营利组织的关系,并审视这样一种具有浓厚的英美法色彩的法律制度在大陆法系国家被移植和应用的必要性、障碍和可能性。,AbstractEN:,KeyWords:24939,301700,216270,47503,EKeyWords:303925,384535,567616,567884,SubjectWords:,LiteratureId:12120661,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120200701X20195600001_000_002,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:admin,AddTime:2020-11-12 11:52:39.0,ModifyUser:Admin,ModifyTime:2021-11-03 04:58:24.0,HitCount:8,ShowType:putong,LogoID:0,PdfID:12120664,DownCount:24,AuthorInfos:,BookPublishDate:2020-07-01 00:00:00.0,SearchTitle:公益信托与两大法系——我国移植公益信托的障碍以及跨越,ISBN:978-7-5201-6573-0,BookTitle:公益信托与慈善信托专论,BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:公益信托与两大法系——我国移植公益信托的障碍以及跨越,_RowNo:2
CommonID:DIR_71395396,ID:12120671,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:670729,name:第三章 中国法上的公益信托规范,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:12120619,AbstractCH:本文专门介绍和阐述了我国现行法中的公益信托规范。,AbstractEN:,KeyWords:24939,411057,24346,567885,460828,EKeyWords:303925,567886,57106,567887,567888,SubjectWords:,LiteratureId:12120669,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120200701X20195600001_000_003,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:admin,AddTime:2020-11-12 11:52:39.0,ModifyUser:Admin,ModifyTime:2021-11-03 04:58:24.0,HitCount:14,ShowType:putong,LogoID:0,PdfID:12120672,DownCount:25,AuthorInfos:,BookPublishDate:2020-07-01 00:00:00.0,SearchTitle:中国法上的公益信托规范,ISBN:978-7-5201-6573-0,BookTitle:公益信托与慈善信托专论,BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:中国法上的公益信托规范,_RowNo:3
CommonID:DIR_71395422,ID:12120678,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:670730,name:第四章 《慈善法》中的慈善信托,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:12120619,AbstractCH:本文将着重阐释《慈善法》中的慈善信托,并意图厘清其与《信托法》中的公益信托之间的关系。,AbstractEN:,KeyWords:327668,301700,24939,65607,EKeyWords:567889,384535,303925,171596,SubjectWords:,LiteratureId:12120676,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120200701X20195600001_000_004,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:admin,AddTime:2020-11-12 11:52:39.0,ModifyUser:Admin,ModifyTime:2021-11-03 04:58:24.0,HitCount:62,ShowType:putong,LogoID:0,PdfID:12120680,DownCount:61,AuthorInfos:,BookPublishDate:2020-07-01 00:00:00.0,SearchTitle:《慈善法》中的慈善信托,ISBN:978-7-5201-6573-0,BookTitle:公益信托与慈善信托专论,BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:《慈善法》中的慈善信托,_RowNo:4
CommonID:DIR_71395456,ID:12120684,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:670731,name:第五章 公益信托还是慈善信托?,ShortName:,SubName:——概念界定及其规范意义,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:12120619,AbstractCH:在法律规定尚未完善的背景下,作为舶来品的公益信托在我国已经悄然兴起,并在实践中开始牛刀小试。颇具弹性和灵活性的信托构造一旦被引入公益领域,其所能激发的热情和智慧必将刷新中国公益领域的格局和机制。但是若无对公益信托概念的清晰界定,关于公益信托的相关规则就如同沙丘城堡般无从建构。公益信托与慈善信托之争并非简单的词源探究或者术语选择,而是需要从法律概念的规范意义上予以澄清。从早期的禁止永续规则的排斥适用和近似原则的适用,到近期的与税收优惠政策互为呼应的严格监管制度,将公益信托与其他信托进行区分的规范意义逐渐凸显和清晰。只有在这一前提之下,探究公益信托的认定标准以及剖析我国现实中存在的类公益信托的性质才能够顺理成章。,AbstractEN:,KeyWords:24939,301700,120370,122142,567890,EKeyWords:303925,384535,305781,567891,567892,SubjectWords:,LiteratureId:12120683,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120200701X20195600001_000_005,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:admin,AddTime:2020-11-12 11:52:39.0,ModifyUser:Admin,ModifyTime:2021-11-03 04:58:24.0,HitCount:14,ShowType:putong,LogoID:0,PdfID:12120686,DownCount:52,AuthorInfos:,BookPublishDate:2020-07-01 00:00:00.0,SearchTitle:公益信托还是慈善信托?——概念界定及其规范意义,ISBN:978-7-5201-6573-0,BookTitle:公益信托与慈善信托专论,BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:公益信托还是慈善信托?——概念界定及其规范意义,_RowNo:5
CommonID:DIR_71395478,ID:12120695,SiteID:14,Type:chapter,Code:null,ParentId:0,InnerCode:670732,name:第六章 税法视角的审视:慈善信托的出路,ShortName:,SubName:,EnTitle:,EnShortTitle:,EnSubTitle:,Level:0,BookId:12120619,AbstractCH:我国的慈善信托和公益信托就是按照不同法系的规制思路予以确立相关法律规范的。因此我国《信托法》中的公益信托移植的是大陆法中的公益信托制度,重在设立环节,并且强制设立监察人机制,按照这一思路,接下来的免税资格取得应该较为顺畅和简便。与此不同的是,我国《慈善法》中的慈善信托借鉴的却是英美法中的慈善信托制度,尤其是美国法的思路,设立便利,但是若要取得免税资格则需要经过严格的公益性检测程序。这两种脱胎于不同法系、基于不同规制思路的信托机制并存,的确会让人无所适从。但是解决问题的方案也因此明朗起来:让慈善信托具有税法上的规范意义,同时设置类似规则,让公益信托直接具有公益性特征而得以享受税收优惠。,AbstractEN:,KeyWords:24939,301700,31155,21774,50179,EKeyWords:303925,384535,25936,33132,50181,SubjectWords:,LiteratureId:12120693,Fileref:null,OrderFlag:0,IsLeaf:N,PubDate:null,FindDate:null,IssueDate:null,DocType:null,ProductSeries:null,Doi:null,InstanceID:0,MinNodeSearch:Y,XmlID:b120200701X20195600001_000_006,Prop1:null,Prop2:null,Prop3:null,prop4:null,AddUser:admin,AddTime:2020-11-12 11:52:40.0,ModifyUser:Admin,ModifyTime:2021-11-03 04:58:24.0,HitCount:16,ShowType:putong,LogoID:0,PdfID:12120696,DownCount:54,AuthorInfos:,BookPublishDate:2020-07-01 00:00:00.0,SearchTitle:税法视角的审视:慈善信托的出路,ISBN:978-7-5201-6573-0,BookTitle:公益信托与慈善信托专论,BookStatus:7,AllowDownload:Y,BookVersionNum:null,researchorg:null,CopyRightDate:null,ExcellentPeriod:null,PrizeLevel:null,IsExcellence:null,ContentClass:null,IsDisabled:N,SearchTitle_2:税法视角的审视:慈善信托的出路,_RowNo:6
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