摘要
随着我国居民财富的积累和超高净值客户的增加,使得家族信托行业作为信托行业回本溯源、蓬勃兴起的一片蓝海。家族信托是金融业回归实体经济的代表,在税收筹划、财富管理和破产隔离等方面发挥着巨大的功能,本文仅就家族信托的破产隔离功能这一角度进行深入的剖析和解读,并结合国内外信托法对此问题的规定进行比较和借鉴,探讨实现家族信托破产隔离功能的法律障碍,以期对我国完善家族信托破产隔离功能提出切实可行的法律建议。
With the accumulation of wealth and the increase in ultra-high-net-worth customers, the family trust industry becomes a blue ocean that has been traced back to the source and flourished. The family trust is a representative of the return of the financial industry to the real economy. It plays a tremendous role in tax planning, wealth management and bankruptcy isolation. This article only focuses on the bankruptcy isolation function of family trusts. The author analyzes and interprets and compares the domestic and foreign trust law＇s provisions on this issue, and discusses the legal obstacles to realizing the bankruptcy isolation function of the family trust, with a view to putting forward practical legal advice on perfecting the family trust bankruptcy separation function in China.
出处
《浙江金融》
2018年第8期46-52,共7页
Zhejiang Finance
关键词
家族信托
信托财产
破产隔离功能
信托财产的独立性
Family Trust
Trust Property
Bankruptcy Isolation Function
Independence of Trust Property
