摘要
传统的财富传承类家族信托难以实现家族企业传承的需求,家族企业传承不仅涉及财富传承更涉及家族控制权的维系、企业的稳定与企业的传承。股权类家族信托恰恰通过股权的信托实现家族企业传承的需求。然而,由于家族信托在我国起步较晚,股权类家族信托的实施受到来自法律、家族、信托机构自身等多个方面的影响。为了完善股权类家族信托的适用环境,笔者提出完善税法、明确受托人注意义务、设立信托监察人制度以及设立受托人委员会等措施。
Traditional Family Trust of wealth inheritance cannot fulfill the need of family business inherit-ance.The inheritance of family business involves not only the inheritance of wealth but also the maintenance of family control,the stability of the business and the inheritance of the business.The Family Trust of stock right realizes the demand of family business inheritance just through the equity Family Trust.However,because of the late start of family trust in China,the implementation of equity family trust is influenced by law,family,trust institution itself and so on.In order to perfect the environment of Family Trust,the author puts forward some measures such as perfecting the tax law,clarifying the duty of care of the trustee,setting up the system of trust supervisor and setting up the trustee committee.
作者
鹿婷婷
LU Tingting(Linyou County Tax Bureau of Baoji City,Baoji,Shaanxi 721500,China)
出处
《山东商业职业技术学院学报》
2020年第1期88-93,共6页
Journal of Shandong Institute of Commerce and Technology
