公益信托的法律征及我国模式的探索.docVIP

公益信托的法律特征及我国模式的探索 　　【摘 要】公益信托主要是一种以公益为目的而设立的信托，其具有目的公益性、一律实行要式主义、适用力求近似原则解决其信托财产或其他剩余部分的有效利用问题、实行税收优惠的特征。我国公益信托的发展尚处于起步阶段，需要积极探索公益信托的中国模式。 　　【关键词】公益信托；法律特征；中国模式 　　Legal Nature of Charitable Trust and the Seeking for a China Model 　　【英文摘要】Charitable trust is a type of trust established for charitable purposes，its legal natures including the purpose of public benefit，requirements of formality，applying similar principles to solve the effective utilization of trusting property and other remaining parts.and tax preference.Charitable trust is in the progress of beginning in China，and it is