| 信托连续受益人制度 |
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| 引用本文：张军建.信托连续受益人制度[J].湖南大学学报社会科学版,2011,(4):148-154 |
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| 中文摘要:在信托有效存续期限内设立多顺次的连续受益人，不但有利于委托人实现多数受益人受益的愿望、保障财产的安全和增值保值，而且还可以在课税环节上合法地节约一次以上的继承税，这是一般民法下的遗产继承无法实现的。信托连续受益人制度与我国现行法并无矛盾。该制度的引进，不但可完善我国信托法律制度，而且还将催生和发展我国的民事信托。 |
| 中文关键词:信托 连续受益人 生前信托 |
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| The System of Successive Beneficiary Trust |
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| Abstract:Setting up multiple successive beneficiaries during the effective existence period of the trust not only conducive to achieve the aspiration of majority of beneficiaries for the trustor, as well as ensure the safety, maintenance and appreciation of trust assets value, but also legally economize the inheritance tax more than once on taxation, which the inheritance in civil law can not achieve. The successive beneficiary system does not have conflict with the existing law in China; on the contrary, the introduction of this system will not just improve our trust system, but also encourage and develop the civil trust in China. |
| keywords:trust successive beneficiary living trust |
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